Commissioner Of GST And Central Excise, Aurangabad vs. M/S Jai Corporation LTD.
Held
The Court held that the applicant-appellant is permitted to withdraw the appeal. The reasoning 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. The Court found that the tax liability involved was below Rs. 50 Lakhs, which was a criterion for withdrawal under the said instructions. Consequently, the appeal was disposed of as withdrawn.
Facts
The applicant-appellant, Commissioner GST & Central Excise, Aurangabad, filed Civil Application No. 10077 of 2018 seeking withdrawal of Central Excise Appeal No. 49 of 2015. The appeal was filed against M/s Jai Corporation Ltd., MIDC, Nanded. The applicant's counsel drew the court's attention to instructions dated July 11, 2018, and submitted that the tax liability 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 is permitted to withdraw the appeal, considering the instructions dated July 11, 2018, and the tax liability being below Rs. 50 Lakhs? Contentions: Petitioner/Appellant: The applicant-appellant argued that as per the instructions dated July 11, 2018, and the tax liability being below Rs. 50 Lakhs, they should be permitted to withdraw the appeal.
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 ca10077.18 (2) instructions dat
The judgment continues below.
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