The Commissioner Of Central Tax vs. Sri Indira Distillary PVT LTD

Held

The Court granted the appellant's prayer to withdraw the Central Excise Appeal No. 50 of 2019. The decision was based on the appellant's submission that the appeal fell below the monetary limits fixed by the Central Board of Indirect Taxes and Customs (CBIC) vide instructions dated 06.08.2024. The Court placed the submission on record and granted the leave to withdraw. Consequently, the appeal was disposed of as withdrawn. Any pending interlocutory applications were also closed, and there was no order as to costs. The ratio decidendi is that appeals can be withdrawn if they do not meet the prescribed monetary limits for litigation as per administrative instructions from the apex tax authority.

Facts

The appellant, represented by Smt. Santhi Chandra, 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) through instructions issued in File No. CBIC-160390/20/2024-JC-CBEC dated 06.08.2024. The Court noted the submission of the learned counsel and granted the leave to withdraw.

Key Issues

1. Whether the appeal should be permitted to be withdrawn on the grounds that it falls below the monetary limits prescribed by the Central Board of Indirect Taxes and Customs. The appellant argued that the appeal should be withdrawn as it no longer met the monetary threshold set by the CBIC for pursuing appeals, citing instructions dated 06.08.2024. The revenue did not present any arguments as the appeal was being withdrawn by the appellant.