The Principal Commissioner Of Central Excise, Customs And Service Tax vs. M/S Rashtirya Ispat Nigam LTD.

Held

The Court held that permission is accorded to the appellant to withdraw the present appeal. Consequently, the appeal was dismissed as withdrawn. The Court also directed that there shall be no order as to costs and any interim order, if in force, is deemed to have been vacated. All pending Interlocutory Applications were also ordered to stand closed. The reasoning for the withdrawal was based on the appellant's submission regarding monetary limits, and the Court accepted this submission to allow the withdrawal.

Facts

The Principal Commissioner of Central Excise, Customs and Service Tax (appellant) filed a Central Excise Appeal No. 223 of 2018 against M/s Rashtriya Ispat Nigam Ltd (respondent). The appeal was filed before the High Court of Andhra Pradesh. The learned Standing Counsel for the appellant sought permission to withdraw the appeal. The reason cited for withdrawal was 'monetary limits'. The Court granted permission to withdraw the appeal.

Key Issues

1. Whether the appellant, the Principal Commissioner of Central Excise, Customs and Service Tax, is permitted to withdraw the present appeal on the ground of monetary limits? Contentions of the Appellant: The appellant, through their learned Standing Counsel, sought permission to withdraw the appeal, citing monetary limits as the reason. Contentions of the Respondent: No arguments were recorded for the respondent in the judgment.