The Principal Commissioner Of Central Tax vs. M/S Mahaveer Generics

Held

The Court noted that a memo dated 12.09.2019 was filed. In view of this memo, the appeal was dismissed as withdrawn. No decision on the merits of the substantial questions of law or the orders passed by the CESTAT or the Adjudicating Authority was made. The operative direction was solely to dismiss the appeal as withdrawn.

Facts

The Principal Commissioner of Central Tax, GST West Commissionerate, Bengaluru, filed an appeal before the High Court of Karnataka against an order passed by the CESTAT, Chennai. The appeal sought to set aside the CESTAT's final order and restore the order of the Adjudicating Authority (Commissioner). The respondent is M/s Mahaveer Generics. The appeal was filed under Section 35G of the Central Excise Act. A memo dated 12.09.2019 was filed by the appellant.

Key Issues

The appeal was filed under Section 35G of the Central Excise Act. The appellant sought to set aside the Final Order No.40436-40439/2018 dated 16.02.2018 passed by the CESTAT, Chennai, and restore the order in original No.02/2008 dated 28.01.2008 passed by the Adjudicating Authority (Commissioner). The substantial questions of law were to be answered in favour of the appellant. The judgment does not record specific arguments from either side regarding the merits of the case, as the appeal was disposed of based on a memo filed by the appellant.