The Commissioner Of Customs, v. M/S. Wells Fargo India Solutions Pvt. Ltd.,

HIGH COURT FOR THE STATE OF TELANGANA MAIN CASE No: CENTRAL EXCISE APPEAL No.49 of 2016 PROCEEDING SHEET Sl.

No.

Date

ORDER

OFFICE NOTE 05.

31.12.2024 CJ & JSR,J I.A.No.1 of 2016 (Rev. CEA.M.P.No.101 of 2016) Transferred to i/o folder, before corrections, if any.

Mr. Bommineni Vivekananda, learned counsel representing Ms. K.Rajitha, learned counsel for the petitioner/appellant.

Heard on I.A.No.1 of 2016.

For the reasons assigned in the application, duly supported by an affidavit, we find that sufficient cause on condonation of delay of 10 days in filing the review petition is made out.

In the result, delay in filing the review petition is condoned and the interlocutory application is allowed. _________ CJ (AAJ) _________ JSR,J Review I.A.No.4 of 2016 (Rev. CEA.M.P.No.3181 of 2016) Mr. Bommineni Vivekananda, learned counsel representing Ms. K.Rajitha, learned counsel for the review petitioner.

Heard on Review I.A.No.4 of 2016.

Learned counsel for the review petitioner submits

that the Central Board of Indirect Taxes and Customs has issued Circular No.3 of 2018, dated 06.08.2024, whereunder all the appeals where the tax effect is below Rs.2,00,00,000/- are required to be withdrawn. Learned counsel for the review petitioner further submits that the subject matter of the appeal is less than Rs.2,00,00,000/- and therefore, the review petitioner may be permitted to withdraw the review petition with the liberty to revive the same, in case the subject matter of the appeal falls within the exceptions mentioned in the aforesaid circular.

In view of aforesaid submission, review I.A.No.4 of 2016 is dismissed as withdrawn in terms of the liberty as prayed for.

_________ CJ (AAJ) _________ JSR,J I.A.No.1 of 2024 In view of the order passed today in Review I.A.No.4 of 2016, no further order is required in the amendment petition.

I.A. is disposed of accordingly.

_________ CJ (AAJ) _________ JSR,J vs