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 M.S. RAMACHANDRA RAO CENTRAL EXCISE APPEAL NO.116 OF 2014 DATED:13.11.2014 Between:
Commissioner of Customs, Central Excise and Service Tax Hyderabad-IV Commissionerate Posnett Bhavan, Tilak Road Ramkote Hyderabad … Appellant And Sri R. Ramadass … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE M.S. RAMACHANDRA RAO CENTRAL EXCISE APPEAL NO.116 OF 2014 JUDGMENT: (per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) The appeal summarily dismissed as we find from the impugned order that on appreciation of fact and material, the learned Tribunal found that strongest possible prima facie case has been made out and therefore in its discretion it has waived pre-deposit amount and stayed all further proceedings for realization of the adjudicated liabilities. We are therefore not inclined to interfere with the impugned order. However, we direct the learned Tribunal to dispose of the appeal within a period of three months from the date of communication of this order.
The appeal is accordingly dismissed. There will be no order as to costs.
K.J. SENGUPTA, CJ M.S. RAMACHANDRA RAO, J 13.11.2014 bnr