Commissioner Of Central Excise And Service Tax (Now Commissioner Of Central GST And Central Excise vs. M/S Samarth S.S.K. Limited, Jalna

Held

The Court allowed the Civil Application filed by the Revenue Department. Consequently, the Central Excise Appeal No. 3 of 2020 was disposed of as withdrawn. The reasoning provided is that the Revenue Department, through its counsel, presented written instructions from the Commissioner's office to withdraw the appeal. The Court did not delve into the merits of the appeal itself, but rather granted the application for withdrawal. The ratio decidendi is that an appellant can withdraw an appeal if they have proper instructions to do so, and the Court will grant such an application. No specific CGST/SGST Act sections were discussed in relation to the merits of the dispute.

Facts

The Revenue Department, through the Commissioner of Central Excise and Service Tax (now Commissioner of Central GST and Central Excise), filed Civil Application No. 14382 of 2023 seeking withdrawal of Central Excise Appeal No. 3 of 2020. The appeal was filed by the Revenue against M/s Samarth S.S.K. Limited, Jalna. The Revenue's counsel submitted that there were written instructions from the Commissioner's office dated 10.11.2023 to withdraw the appeal. The amount in dispute was stated to be Rs. 15,54,992/-.

Key Issues

1. Whether the Revenue Department is permitted to withdraw its appeal. The Revenue argued that it had received written instructions from the Commissioner's office to withdraw the appeal, citing the amount involved as Rs. 15,54,992/-. The judgment does not record any arguments from the respondent, M/s Samarth S.S.K. Limited.