Commissioner Of Customs Central Excise And Service Tax vs. M/S Narsinha Ssk LTD. Lohagaon

Held

The Court held that the applicant-appellant is permitted to withdraw the appeal. 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 was below Rs. 50 Lakhs. The appeal was consequently disposed of as withdrawn. No specific provisions of the GST Act were discussed in relation to the merits of the case, as the appeal was withdrawn on procedural grounds related to monetary limits for appeals.

Facts

The applicant-appellant, Commissioner GST & Central Excise, Aurangabad, filed Civil Application No. 9914 of 2018 seeking withdrawal of Central Excise Appeal No. 41 of 2015. The appeal was against M/s Narsinha SSK Ltd. 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 should be permitted to withdraw Central Excise Appeal No. 41 of 2015, considering the tax liability is below Rs. 50 Lakhs and in light of instructions dated July 11, 2018? The applicant argued that the tax liability is below the threshold specified in the instructions, justifying withdrawal. The respondent did not record any arguments.