Commissioner Of Central Excise vs. Sumilon Industries LTD

Held

The Court granted the permission as prayed for by the appellant's counsel. The appeal was disposed of as withdrawn. The Court also provided a conditional liberty to the appellant to seek revival of the appeal if there was any error in the computation of the tax effect involved or if the CBIC Instruction F.No.390/MISC/116/2017-JC dated 22.08.2019 was not applicable for any reason. The core finding is that the appeal is withdrawn based on the appellant's submission regarding the monetary limit and the relevant instructions.

Facts

This is a Tax Appeal filed by the Commissioner of Central Excise against Sumilon Industries Ltd. The appeal was filed before the High Court of Gujarat. The appellant, through its counsel, placed on record a communication dated October 21, 2019, from the Joint Commissioner, GST & Central Excise Commissionerate, Surat. This communication informed the counsel to withdraw the appeal. The reason cited for withdrawal was that the duty amount involved in the appeal was below the revised monetary limit for preferring appeals before the High Court, as per CBIC Instructions dated August 22, 2019.

Key Issues

1. Whether the Tax Appeal is maintainable before the High Court given the revised monetary limit for appeals as stipulated by the CBIC Instructions dated August 22, 2019? The appellant argued that the duty amount involved in the appeal is below the revised monetary limit for preferring appeals before the High Court, as per the CBIC Instructions F.No.390/Misc/116/2017-JC dated 22.08.2019. Consequently, the appellant sought permission to withdraw the appeal. The respondent did not record any specific arguments in the judgment.