The Commissioner Of Customs v. M/S. The The Chilakaluripeta Municipality ,

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 SANJAY KUMAR CENTRAL EXCISE APPEAL NO.21 OF 2015 DATED:22.4.2015 Between:

The Commissioner of Customs, Central Excise & Service Tax P.B. No.331, C.R. Buildings Kannavari Thota Guntur ... Appellant And M/s. The Chilakaluripeta Municipality Chilakaluripeta ... Respondent

THE HON'BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON'BLE SRI JUSTICE SANJAY KUMAR CENTRAL EXCISE APPEAL NO.21 OF 2015 JUDGMENT: (per the Hon'ble The Chief Justice Sri Kalyan Jyoti Sengupta) We have gone through the impugned judgment and order of the learned Tribunal and we find that no element of law is involved at all to render a decision. The appeal is accordingly dismissed. There will be no order as to costs. ________________________

K.J. SENGUPTA, CJ _______________________ SANJAY KUMAR, J 22.4.2015 bnr