Commissioner Of Central Excise, Customs,And Service Tax vs. M/S. Flash Forge PVT. LTD
Held
The Court held that none of the appeals survived for adjudication on merits. This decision was based on the Instruction dated 17.12.2015 issued by the Central Board of Excise and Customs, which stipulated that appeals before the High Court with a tax/duty effect below Rs.15,00,000/- should not be filed or pursued. The Commissioner of Central Tax, Medchal GST Commissionerate, Hyderabad, had brought this to the Court's attention. Therefore, the Court found no reason to proceed with the merits of these specific appeals. The ratio decidendi is that High Court appeals falling below a stipulated monetary threshold, as per administrative instructions from the apex revenue authority, are to be dismissed without considering their merits. The operative direction was to dismiss all the listed appeals. Any interim orders in these cases were vacated, and pending miscellaneous petitions were also dismissed. No costs were awarded.
Facts
The Commissioner of Central Tax, Medchal GST Commissionerate, Hyderabad, informed the Registrar (Judicial) of the High Court about several pending cases. This communication, dated 31.07.2018, was based on an Instruction dated 17.12.2015 issued by the Central Board of Excise and Customs (CBEC). The CBEC's instruction mandated that appeals before the High Court with a tax or duty effect of less than Rs.15,00,000/- should not be filed or pursued. Consequently, the High Court noted that the appeals before it no longer survived for consideration on merits due to this monetary limit.
Key Issues
1. Whether the appeals pending before the High Court, which have a tax/duty effect below the monetary limit stipulated by the Central Board of Excise and Customs, survive for adjudication on merits? The petitioner (Revenue) argued that the appeals should be dismissed as they fall below the prescribed monetary limit of Rs.15,00,000/- for pursuing High Court appeals, as per the CBEC Instruction dated 17.12.2015. The respondent (assessee) did not present any arguments as the judgment indicates the appeals were dismissed based on the Revenue's submission and the CBEC instruction. The Court had to decide whether to proceed with the merits of these appeals or dismiss them based on the CBEC's policy.
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE SANJAY KUMAR AND THE HON’BLE SRI JUSTICE T.AMARNATH GOUD
C.E.A.Nos.66, 86 and 87 of 2006; 15, 65, 66, 69, and 78 of 2007; 68, 198, 208, 261 & 300 of 2010; 47, 68 and 69 of 2011; 26, 65 and 86 of 2016; 150 and 152 of 2017; 33 and 105 of 2018
COMMON JUDGMENT: (per SK,J)
The Commissioner of Central Tax, Medchal GST Commissionerate, Hyderabad, addressed letter dated 31.07.2018 to the Registrar (Judicial) of this Court furnishing the details of the cases pending on the file of this Court which no longer survive for consideration on merits in the light of the Instruction dated 17.12.2015 of the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, New Delhi, to the effect that appeals before the High Court which have less than Rs.15,00,000/- tax effect/duty effect should not be filed or pursued. In the light of the aforestated communication, none of these appeals survive for adjudication on merits and are accordingly dismissed on the ground that they fall below the monetary limit fixed by the Central Board of Excise and Customs. Interim order in these cases, if any, shall stand vacated. Pending miscellaneous p
The judgment continues below.
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