2025 (4) TMI 1768

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....attacharyya, Adv. Mr. Kaustav Kanti Maity, Adv. For the Respondent : None. ORDER The Court :- This appeal has been filed by the Central Excise department challenging the order passed by the Customs, Excise & Service Tax Appellate Tribunal, East Zonal Bench, Kolkata dated 24.7.2024 in Excise Appeal No. 433 of 2011. The said appeal was filed by the respondent/assessee challenging the d....

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....ted in 2015(323) ELT 489 (Mad.). More recently, the High Court for the State of Telangana at Hydrabad followed its decision in the case of Commissioner of Customs, Central Excise & Service Tax, Hyderabad-I vs. Andhra Cylinders Pvt. Ltd., reported in (2023)12 Centax 94 (Telangana). 2. Thus, in the light of the above decisions, the said rule is no longer in the statute book. The court is consciou....

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....on and the appeal is falling below the threshold condition in Circular dated 22.8.2019 of the Central Board of Indirect Taxes and Customs. 3. The learned senior standing counsel appearing for the appellant would contend that the case of Indsur Global Ltd. stands disposed of on the ground of low tax effect and, therefore, the department will be entitled to pursue the present appeal. We are not i....