The Commissioner Of Customes And Central Excise, v. Shri. Ratan Gupta

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.32 of 2015 DATED:8.4.2015 Between:

The Commissioner of Customs and Central Excise Hyderabad-I Commissionerate L.B. Stadium Road, Basheerbagh Hyderabad ... Appellant And Shri Ratan Gupta ... Respondent

THE HON'BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON'BLE SRI JUSTICE SANJAY KUMAR C.E.A. NO.32 OF 2015 JUDGMENT: (per the Hon'ble The Chief Justice Sri Kalyan Jyoti Sengupta) On identical issue this Court dismissed an appeal, being C.E.A. No.40 of 2013, by judgment dt.26.9.2013.

Hence, this appeal is also dismissed. There will be no order as to costs. ________________________

K.J. SENGUPTA, CJ _______________________ SANJAY KUMAR, J 8.4.2015 bnr