Commissioner Of Customs Central Excise And Service Tax, Tirupati Commissionerate vs. Dalmia Cement(Bharat) LTD.
Held
The Court granted permission for the withdrawal of the appeal. The reasoning was based on the petitioner's request, supported by the Department, to withdraw the appeal in terms of the letter dated 20.11.2024. This letter cited the revised monetary threshold instructions from the Central Board of Indirect Taxes and Customs (CBIC) dated 06.08.2024 as the ground for withdrawal. The Court found this reason sufficient to allow the withdrawal. Accordingly, the appeal (C.E.A.No.184 of 2018) and the interlocutory application for condonation of delay (I.A.No.2 of 2018) were disposed of as withdrawn, with liberty granted to the petitioner to file a fresh case if necessary. No specific issue regarding GST provisions was decided on merits as the appeal was withdrawn.
Facts
The petitioner, represented by the learned Senior Standing Counsel for Customs & CGST, sought permission to withdraw the instant appeal, C.E.A.No.184 of 2018, along with an interlocutory application for condonation of delay. The reason provided for withdrawal was that the monetary stakes involved in the appeal were below the threshold monetary limit revised by the Central Board of Indirect Taxes and Customs (CBIC) through instructions dated 06.08.2024. The Department's counsel reiterated this request during the hearing. The Court considered the letter dated 20.11.2024 addressed to the Registrar (Judicial) and the oral submissions made.
Key Issues
1. Whether the appeal should be permitted to be withdrawn on the ground that the monetary stakes are below the revised threshold limit set by the Central Board of Indirect Taxes and Customs (CBIC)? Petitioner's Argument: The petitioner argued that the appeal should be withdrawn as the monetary value of the dispute falls below the revised monetary limit stipulated by the CBIC in its instructions dated 06.08.2024 (File No.CBIC-160390/20/2024-JC-CBEC). This instruction mandates withdrawal of appeals where the revenue involved is below a certain threshold. Revenue/State's Argument: The learned Senior Standing Counsel for the Department reiterated the request for withdrawal, aligning with the petitioner's stated grounds and the CBIC's instructions.
AI-generated summary — verify with the full judgment below
HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR I.A.No.2 of 2018 in/and C.E.A.No.184 of 2018 JUDGMENT: (per Hon’ble Sri Justice G. Narendar)
Requesting permission of the Court to withdraw the instant appeal with liberty to file a fresh case, if necessary, a letter dated 20.11.2024 has been addressed by the learned Senior Standing Counsel for Customs & CGST to the Registrar (Judicial), which is placed before the Court. The ground urged for withdrawal is that the monetary stakes involved are below the threshold monetary limit revised by the Central Board of Indirect Taxes and Customs vide instructions in File No.CBIC-160390/20/2024-JC-CBEC dated 06.08.2024 and, hence, the appeal requires to be withdrawn.
During the hearing, Sri B.V.S. Chalapathi Rao, learned Senior Standing Counsel for the Department, reiterates the request for withdrawal of the appeal in terms of the aforesaid letter.
Permission is accorded.
Accordingly, the appeal as well as I.A.No.2 of 2018, which is filed for condonation of the delay in filing the appeal, stand disposed of as withdrawn with the liberty sought for.
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