HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
C.E.A.No.103 OF 2014
DATED: 10.09.2014 Between:
The Commissioner of Customs … Appellant and M/s.The Andhra Sugars Limited … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
C.E.A.No.103 of 2014
JUDGMENT: (per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
This appeal is to be summarily dismissed as we notice that the Tribunal has followed the decision of the High Court of Karnataka reported in the case of CCE v. ABB Ltd.[1] Moreover, it is observed by the Tribunal that the appeals could not have been filed by the Revenue in view of the instructions of CBEC vide F.No.390/Misc./163/2010-JC, dated 17.08.2011.
Hence, the appeal is dismissed. No order as to costs.
Pending miscellaneous petitions, if any, shall stand closed.
10th SEPTEMBER, 2014.
K.J. SENGUPTA, CJ SANJAY KUMAR, J kvni
[1] 2011(23) S.T.R. 97 (Karnataka)