Comnr.Central Excise vs. I.M.F.A
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 was the Circular dated 11.07.2018. This Circular, issued by the CBIC, raised the monetary limits for filing appeals by the Department before various forums, including the High Court, to Rs. 50,00,000/-. The Court found that the appeal was being withdrawn in view of this revised policy of the Department to reduce litigation. Consequently, the appeal was dismissed as withdrawn. The I.A. was disposed of. No issue was expressly left undecided.
Facts
The appellant filed an Interlocutory Application (I.A.) seeking withdrawal of the appeal. This application was based on a Circular dated 11.07.2018 issued by the Central Board of Indirect Taxes & Customs (CBIC). The Circular, issued under Section 35R of the Central Excise Act, 1944, and made applicable to Service Tax via Section 83 of the Finance Act, 1994, raised the monetary limits for filing appeals by the Department before the CESTAT, High Courts, and Supreme Court. The revised monetary limit for filing appeals before the High Court was set at Rs. 50,00,000/-. The appeal in question, OTAPL No.10 of 2012, was pending before the High Court.
Key Issues
1. Whether the appellant is entitled to withdraw the appeal in light of the Circular dated 11.07.2018 issued by the CBIC, which revised the monetary limits for filing appeals by the Department. Petitioner's Contention: The petitioner argued that the appeal should be withdrawn as per the instructions contained in the Circular dated 11.07.2018. This circular established a monetary limit of Rs. 50,00,000/- below which appeals would not be filed by the Department before the High Court. The petitioner relied on Annexure-A/1 to the I.A., which was the aforementioned Circular. Revenue's Contention: The judgment records that the learned Senior Standing Counsel for the Department was heard. No specific argument from the revenue's side is recorded beyond the hearing.
Sections Cited
Section 35R, Section 83
AI-generated summary — verify with the full judgment below
OTAPL No.10 of 2012 & I.A. No.79 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.10 of 2012
-2-
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