Commissioner Of Central Excise And Customs vs. M/S INDIA Coffee And Tea Distributing Co LTD

Held

The Court allowed the applicant-appellant's prayer to withdraw First Appeal No. 914 of 2004. The reasoning was based on the reasons stated in the application for withdrawal. Consequently, the appeal was disposed of as withdrawn. In view of the appeal being disposed of as withdrawn, the interim order that was previously passed in Civil Application No. 4588 of 2004 was vacated. Civil Application No. 4588 of 2004 was disposed of accordingly. No specific provisions of the GST Act were discussed or relied upon for this decision, as the matter was disposed of on procedural grounds.

Facts

The Commissioner of Central Excise & Customs (now Commissioner of Central GST and Central Excise), Aurangabad, was the applicant-appellant in First Appeal No. 914 of 2004. M/s India Coffee & Tea Distributing Co. Ltd., Paithan, was the respondent. The applicant-appellant filed Civil Application No. 10075 of 2018 seeking permission to withdraw the aforementioned appeal. The reasons for withdrawal were stated in the application. Civil Application No. 4588 of 2004, which had an interim order, was also before the court.

Key Issues

The primary issue before the Court was whether to allow the applicant-appellant's request to withdraw the appeal. The applicant-appellant sought withdrawal of First Appeal No. 914 of 2004. The Court also had to consider the fate of the interim order passed in Civil Application No. 4588 of 2004 in light of the appeal being withdrawn. The applicant-appellant argued for withdrawal of the appeal. The respondent's arguments are not recorded in the judgment.