Karnataka Soaps And Detergents Ltd vs. Commissioner Of Central Excise And Service Tax, Bangalore

COURT NO.13

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

CIVIL APPEAL NO. 5196/2010

M/S. KARNATAKA SOAPS AND DETERGENTS LTD. $APPELLANT(S)$

VERSUS

COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BANGALORE

$RESPONDENT(S)$

[ONLY CONNECTED MATTER IS LISTED UNDER THIS ITEM.]

(IA No. 158444/2022 - EARLY HEARING APPLICATION)

WTTH

SLP(C) No. 3720/2011 (IV-A)

Date: 18-02-2025 This matter was called on for hearing today.

CORAM :

HON'BLE MR. JUSTICE J.B. PARDIWALA HON'BLE MR. JUSTICE R. MAHADEVAN

<pre>For Appellant(s) :</pre>

48 Ms. Charanya Lakshmikumaran, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. Ms. Neha Choudhary, Adv. Mr. Ayush Agarwal, Adv. Mr. M. P. Devanath, AOR $48.1$ Mr. Raj Bahadur Yadav, AOR For Respondent(s) : <pre>Mr. N Venkataraman, A.S.G. (Not present)</pre> 48 Mr. Rupesh Kumar, Sr. Adv. Ms. Nisha Bagchi, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Mr. G S Makker, Adv. Mr. Akshav Amritanshu, Adv. Ms. Swati Ghildival, Adv. of Verified

Mr. M. P. Devanath, AOR

$\mathbf{1}$

Ms. Charanya Lakshmikumaran, Adv. Mr. Ayush Agarwal, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. Ms. Neha Choudhary, Adv.

UPON hearing the counsel, the Court made the following O R D E R

SLP(C) No. 3720/2011:

1. Having heard the learned counsel appearing for the parties and having gone through the materials on record, it appears that the tax effect involved in the petition is below the threshold contained in the circular dated 22nd August 2019 issued by the Central Board of Indirect Taxes and Customs.

2. In view of the aforesaid, the Special Leave Petition is disposed of.

3. Pending applications, if any, also stand disposed of.

(POOJA SHARMA) (ANJALI PANWAR)

COURT MASTER (SH) COURT MASTER (NSH)