The Commissioner Of Customs And Central Excise vs. M/S. Rama Mohana Rao And Co.

Held

The Court held that the appeal should be disposed of as withdrawn. The Court granted the leave to withdraw based on the appellant's submission that the appeal did not meet the monetary limits set by the CBIC. The reasoning was that the appellant, being the revenue, had the authority to decide which appeals to pursue based on monetary thresholds, and the Court would respect such administrative decisions when properly presented. The operative direction was that the appeal stands disposed of as withdrawn, and any pending interlocutory applications were also closed. No costs were awarded.

Facts

The appellant, represented by the learned Senior Standing Counsel for CBIC, sought leave to withdraw the instant appeal. The reason for withdrawal was that the appeal fell below the monetary limits fixed by the Central Board of Indirect Taxes and Customs (CBIC) as per their instructions dated 06.08.2024. A letter from the office of the Commissioner of Central Tax, Guntur Commissionerate, dated 18.10.2024, was submitted to the Court, containing instructions to withdraw the appeal on this ground. The Court noted the submission and granted the leave to withdraw.

Key Issues

The Court had to decide whether to grant the appellant's request to withdraw the appeal. The appellant argued that the appeal should be withdrawn because it fell below the monetary limits prescribed by the CBIC's instructions. The appellant relied on the CBIC's instructions in File No. CBIC-160390/20/2024-JC-CBEC dated 06.08.2024 and a letter from the Commissioner of Central Tax, Guntur Commissionerate, dated 18.10.2024. The revenue or State did not record any argument in opposition to the withdrawal.