Comnr.Central Excise vs. Ballarpur Industries
Held
The Court allowed the Interlocutory Application for withdrawal of the appeal. The reasoning was based on the averments made in the application and the contents of Annexure-A/1, which is the Circular dated July 11, 2018. This Circular, issued by the CBIC, established revised monetary limits for filing appeals, setting Rs. 50,00,000/- as the minimum amount for appeals to be filed before High Courts. Since the appellant sought withdrawal in light of this policy, and the Department did not oppose it, the Court found it appropriate to permit the withdrawal. Consequently, the appeal was dismissed as withdrawn. The I.A. was disposed of. No specific issue regarding the merits of the original appeal was decided.
Facts
The appellant filed an Interlocutory Application (I.A.) seeking withdrawal of the appeal. This application was based on a Circular dated July 11, 2018, issued by the Central Board of Indirect Taxes & Customs (CBIC). The Circular, issued under Section 35R of the Central Excise Act, 1944, raised the monetary limits for filing appeals by the Department before various appellate forums, including High Courts. For High Courts, the revised monetary limit below which appeals shall not be filed was set at Rs. 50,00,000/-. The appellant sought to withdraw the appeal in light of this revised policy. The Department was represented by learned Senior Standing Counsel.
Key Issues
1. Whether the appellant is entitled to withdraw the appeal in view of the Circular dated July 11, 2018, issued by the CBIC, which revised the monetary limits for filing appeals by the Department before High Courts? The appellant argued that the Circular mandates that appeals shall not be filed if the disputed amount is below Rs. 50,00,000/-. Therefore, in accordance with this instruction, the appeal should be permitted to be withdrawn. The Department, represented by learned Senior Standing Counsel, did not record any specific arguments against the withdrawal, implicitly accepting the appellant's contention based on the Circular.
Sections Cited
Section 35R, Section 83
AI-generated summary — verify with the full judgment below
OTAPL No.9 of 2013 & I.A. No.55 of 2018
08.01.2019
Heard learned Senior Standing Counsel for the Department.
The aforesaid Interlocutory Application is filed by the appellant for withdrawal of the appeal in view of Annexure-A/1 to the I.A.
The Circular dated 11.07.2018 which has been issued by the Central Board of Indirect Taxes & Customs in exercise of its power under Section 35R of the Central Excise Act, 1944 vide Annexure-A/1 reads as under:-
“F. No.390/Misc.116/2017-JC
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
(Judicial Cell)
‘B’ Wing , 4th Floor, HUDCO-VISHALA Building Bhikaji Cama Place, R.K. Puram, New Delhi-66
Dated 11.07.2018 INSTRUCTION
To 1. All principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Customs/Customs (Preventive) GST & CX;
All Principal Director Generals/Director Generals of Customs, GST & CX.
Chief Commissioner (AR); Commissioner Directorate of Legal Affairs, CBIC; 4. <webmaster.cbec@cegale.gov.in> OTAPL No.9 of 2013
-2- Su
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