Commissioner Of Customs, Central Excise And Service Tax vs. M/S Majalgaon Sahakari Sakhar Karkhana LTD.
Held
The Court permitted the applicant-appellant to withdraw the appeal. The decision was based on the submission that the tax liability involved was below Rs. 50 Lakhs, and in accordance with instructions dated 11th July, 2018. The Court found the reasons stated in the application and the instructions to be sufficient grounds for withdrawal. The appeal was accordingly disposed of as withdrawn. No specific provisions of the CGST/SGST Act or Rules were discussed or relied upon in the judgment.
Facts
The applicant, Commissioner GST & Central Excise, Aurangabad, filed Civil Application No. 10078 of 2018 seeking withdrawal of Central Excise Appeal No. 8 of 2013. The appeal was filed against M/s Majalgaon Sahakari Sakhar Karkhana Ltd. The applicant's counsel informed the Court that the tax liability involved in the matter was below Rs. 50 Lakhs, citing instructions dated 11th July, 2018. Based on these instructions and the application, the applicant prayed for withdrawal of the appeal.
Key Issues
1. Whether the applicant-appellant should be permitted to withdraw the appeal, considering the tax liability is below Rs. 50 Lakhs and in light of instructions dated 11th July, 2018? Contentions: Petitioner/Applicant: The applicant argued that the tax liability in the appeal is below Rs. 50 Lakhs. Relying on instructions dated 11th July, 2018, the applicant prayed for permission to withdraw the appeal. Revenue/State: No arguments were recorded for the respondent.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER: By the present application the applicant-appellant prays for withdrawal of the appeal. Our attention is invited to the instructions dated 11th July, 2018. In view of these instructions, learned Counsel for the applicant-appellant submits that the tax liability involved in the matter is below Rs.50 Lakhs. As such, the applicant prays for withdrawal of the appeal.
In view of the submissions made by the learned Counsel for the applicant and in view of the reasons stated in the application as well as the ca10078.18 (2) instructions
The judgment continues below.
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