Commissioner Of Central Excise And Costoms vs. M/S Wipro LTD.

Held

The Court permitted the applicant-appellant 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 no impediment to allowing the withdrawal. The appeal was disposed of as withdrawn. No specific tax provisions were discussed in relation to the merits of the case, as the decision was purely procedural based on the applicant's request for withdrawal.

Facts

The applicant-appellant, Commissioner GST & Central Excise, Aurangabad, filed Civil Application No. 10084 of 2018 seeking withdrawal of First Appeal No. 648 of 2006 against M/s Wipro Ltd. (Lighting Division), Aurangabad. The application was based on instructions dated July 11, 2018, which indicated that the tax liability involved in the matter was below Rs. 50 Lakhs. The applicant-appellant therefore prayed for the withdrawal of the appeal.

Key Issues

1. Whether the applicant-appellant should be permitted to withdraw the appeal in light of the instructions dated July 11, 2018, and the stated tax liability being below Rs. 50 Lakhs? The applicant-appellant argued that as per the instructions dated July 11, 2018, and the tax liability being below Rs. 50 Lakhs, the appeal should be permitted to be withdrawn. The respondent (M/s Wipro Ltd.) did not present any arguments as recorded in the judgment.