Commissioner Of Customs, Central Excise And Service Tax, Aurangabad vs. Goodyear South Asia Tyres PVT. LTD., Aurangabad

Held

The Court held that the applicant-appellant, Commissioner GST & Central Excise, Aurangabad, is permitted to withdraw Central Excise Appeal No. 1 of 2016. This decision was based on the submissions made by the learned counsel for the applicant, the reasons stated in the application, and the instructions dated July 11, 2018, which indicated that the tax liability involved was below Rs. 50 Lakhs. The appeal was disposed of as withdrawn. No specific provisions of the GST Act were discussed or relied upon for the decision on merits, as the appeal was withdrawn.

Facts

The applicant-appellant, Commissioner GST & Central Excise, Aurangabad, filed Civil Application No. 10076 of 2018 seeking withdrawal of Central Excise Appeal No. 1 of 2016. The appeal was filed against M/s Goodyear South Asia Tyres Pvt. Ltd., Aurangabad. The applicant's counsel drew the court's attention to instructions dated July 11, 2018, and submitted that the tax liability involved in the matter was below Rs. 50 Lakhs. Based on these instructions and the stated reason, the applicant prayed for the withdrawal of the appeal.

Key Issues

1. Whether the applicant-appellant, Commissioner GST & Central Excise, Aurangabad, should be permitted to withdraw Central Excise Appeal No. 1 of 2016 against M/s Goodyear South Asia Tyres Pvt. Ltd., Aurangabad. The applicant argued that the tax liability in the appeal was below Rs. 50 Lakhs, and in view of instructions dated July 11, 2018, they sought permission to withdraw the appeal. The respondent did not record any arguments.