Nalco LTD. vs. Comnr.Central Excise
Held
The Court granted the appellant's prayer to withdraw the appeal. The reasoning was solely based on the appellant's stated intention to avail the benefits of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. No other issues were discussed or decided. The operative direction was to dispose of the interlocutory application (I.A. No.02 of 2020) as granted and consequently dispose of the Civil Ref (CEREF No.5 of 2003) as withdrawn with liberty to pursue the aforementioned scheme. No issue was expressly left undecided.
Facts
The appellant, represented by Mr. J. Mohanty, sought to withdraw the appeal before the High Court. The reason for withdrawal was to avail the benefits of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019. The respondents were the GST, Central Excise & Custom authorities, represented by Mr. R.S. Chimanka. The court considered the application for withdrawal during the ongoing COVID-19 lockdown period, allowing the use of soft copies of the order.
Key Issues
1. Whether the appellant should be permitted to withdraw the appeal to avail the benefits of the Sabka Viswas (Legacy Dispute Resolution) Scheme, 2019? The appellant argued that they wished to withdraw the appeal specifically to take advantage of the Sabka Viswas Scheme, 2019. The respondents did not appear to have raised any objections or presented arguments against the withdrawal, as the judgment only records the submission of the appellant's counsel and the subsequent granting of the prayer.
AI-generated summary — verify with the full judgment below
I.A. No.02 of 2020 & CEREF No.5 of 2003
25.06.2020
Though this matter was not in today’s list, on being mentioned, by way of a special notice, the same is taken up.
Heard Mr. J. Mohanty, learned counsel for the appellant and Mr. R.S. Chimanka, learned Sr. Standing Counsel for the respondents-GST, Central Excise & Custom by Video Conferencing mode.
Learned counsel for the appellant submits that the appellant wants to withdraw the appeal with a view to availing the benefit under Sabka Viswas (Legacy Dispute Resolution) Scheme, Rule, 2019. Prayer is granted.
The I.A. stands disposed of.
Accordingly, the CEREF stands disposed of as withdrawn with liberty as aforesaid.
As lock-down period is continuing for COVID-19, learned counsel for the petitioner may utilize the soft copy of this order available in the High Court’s website or print out thereof at par with certified copies in the manner prescribed, vide Court’s Notice No.4587, dated 25.03.2020. SKJ CEREF No.5 of 2003 (Mohammad Rafiq) Chief Justice
(Savitri Ratho) Judge
The judgment continues below.
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