2026 (4) TMI 1066

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....nsel For CBIC) Counsel For The Respondent : Lakshmi Kumaran Sridharan ORDER PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The respondent is engaged in the manufacturing and sale of cement. The respondent has manufacturing units at various locations across the country including a unit in Mylavaram Mandal, Jammalamadugu, Andhra Pradesh. The petitioner, for the purpose of manufacturing of c....

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....27.12.2019. The respondent, moved the C.E.S.T.A.T, Hyderabad, against the said order of dismissal by way of appeal No.C/30304/2020. This appeal came to be allowed by the Tribunal by an order dated 08.05.2024. 3. Aggrieved by this order of the Tribunal, the Commissioner of Customs has filed the present appeal before this Court. 4. The learned counsel for the respondent has raised two prelimin....

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....the value of the goods, for the purpose of calculating the tax, cannot be filed before the High Court and would have to be filed before the Hon'ble Supreme Court. Reliance is also placed on Section 130-E of the Customs Act. 7. The learned Standing Counsel, for the appellant, contends that though the amount in dispute is lower than the minimum monetary value, fixed under the litigation policy, t....