IN THE HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL No. 93 of 2014 Date: 24.07.2014 Between:
The Commissioner of Customs, Central Excise and Service Tax, Guntur.
… Appellant And M/s. Hindustan Coca Cola Beverages Pvt., Ltd., Guntur.
… Respondent This Court made the following:
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
CENTRAL EXCISE APPEAL No. 93 of 2014
JUDGMENT: (Per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is directed against the impugned judgment and order dated 04.10.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore.
The learned Tribunal while deciding the petition filed by the respondent/assessee for waiver of pre-deposit amount followed the judgment of the Hon’ble Supreme Court and held that the appellant has not only made out prima facie case but also on merit. It is not the case of the appellant that the aforesaid judgment of the Supreme Court is not applicable to the facts of this case. Hence, we do not find any element of law in this appeal to decide.
The appeal is accordingly dismissed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J Date: 24.07.2014 ES