Madhya Pradesh High Court
Principal Commissioner Cgst And ... vs Texmo Pipes And Products Ltd. on 18 March, 2025
Author: Sushrut Arvind Dharmadhikari
Bench: Sushrut Arvind Dharmadhikari, Sanjeev S Kalgaonkar
NEUTRAL CITATION NO. 2025:MPHC-IND:7144
1 CEA-64-2019
IN THE HIGH COURT OF MADHYA PRADESH
AT INDORE
BEFORE
HON'BLE SHRI JUSTICE SUSHRUT ARVIND DHARMADHIKARI
&
HON'BLE SHRI JUSTICE SANJEEV S KALGAONKAR
ON THE 18th OF MARCH, 2025
CENTRAL EXCISE APPEAL No. 64 of 2019
PRINCIPAL COMMISSIONER CGST AND CENTRAL EXCISE
Versus
TEXMO PIPES AND PRODUCTS LTD.
Appearance:
Shri Prasanna Prasad - Advocate for the appellant.
ORDER
Per: Justice Sushrut Arvind Dharmadhikari During pendency of this appeal, vide order dated 06.08.2024 the Revenue Department, Central Board of Indirect Taxes and Customs in exercise of powers conferred under Section 35 R of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 has enhanced the monetary limit for filing the appeal against the order of CESTAT in a High Court as well as Supreme Court.
2. In the present appeal the valuation is less than Rs.2 Crores, therefore, this present appeal is liable to be withdrawn. Hence, the appellant has filed an application i.e., I.A. No.11239/2024 seeking withdrawal of this appeal.
3. In view of above, I.A. No.11239/2024 is allowed. As a consequence, this appeal is dismissed as withdrawn. It is however made clear Signature Not Verified Signed by: TEJPRAKASH VYAS Signing time: 18-03-2025 17:17:51 NEUTRAL CITATION NO. 2025:MPHC-IND:7144 2 CEA-64-2019 that the question of law raised in this appeal shall remain open to be raised at the appropriate stage.
(SUSHRUT ARVIND DHARMADHIKARI) (SANJEEV S KALGAONKAR)
JUDGE JUDGE
Tej
Signature Not Verified
Signed by: TEJPRAKASH
VYAS
Signing time: 18-03-2025
17:17:51