Commissioner Of Central Excise And Service Tax vs. M/S Ozone Pharmaceuticals LTD. Epip

Facts

The Commissioner of Central Excise and Service Tax, Guwahati (now Principal Commissioner, CGST and Central Excise) filed an interlocutory application (I.A. Civil/2529/2025) seeking condonation of delay in filing an appeal against an order. The respondent is M/s Ozone Pharmaceuticals Ltd. The learned counsel for the applicant/appellant, Mr. S.C. Keyal, informed the Court that a new policy had been introduced by the Ministry of Law and Justice, adopted by the Ministry of Finance, Government of India. Based on this new policy, the applicant sought to withdraw the application for condonation of delay and the associated appeal.

Held

The Court allowed the prayer of the learned counsel for the applicant/appellant. The Court held that the application for condonation of delay and the corresponding appeal are permitted to be withdrawn. The reasoning is based on the submission made by the applicant's counsel regarding a new policy adopted by the Ministry of Finance. The operative direction is that the application is dismissed as withdrawn. No issues were expressly left undecided.

Key Issues

1. Whether the applicant/appellant should be permitted to withdraw the application for condonation of delay and the corresponding appeal in light of a new policy issued by the Ministry of Law and Justice, adopted by the Ministry of Finance. The petitioner (Commissioner of Central Excise and Service Tax, Guwahati) argued that a new policy has been introduced by the government which necessitates the withdrawal of the application and appeal. The respondent (M/s Ozone Pharmaceuticals Ltd.) did not record any arguments in the judgment.