The Principal Commissioner vs. M/S Visakhapatnam Port Trust
Held
The Court granted the appellant's prayer to withdraw the Central Excise Appeal No.9 of 2020. The reason for this withdrawal was explicitly stated as the appeal falling below the monetary limits fixed by the Central Board of Indirect Taxes and Customs (CBIC) in their instructions dated 06.08.2024. The Court placed the submission of the learned counsel on record and also noted the letter dated 18.10.2024 addressed to the Registrar (Judicial). Consequently, the appeal was dismissed as withdrawn. The ratio decidendi is that appeals can be withdrawn if they no longer meet the prescribed monetary limits for litigation as per administrative instructions from the apex tax authority. Pending interlocutory applications were also closed, and no order as to costs was made.
Facts
The appellant, represented by Sri P.S.P. Suresh Kumar, learned Standing Counsel for CGST, sought leave to withdraw the instant appeal. The reason for withdrawal was that the appeal fell below the monetary limits prescribed by the Central Board of Indirect Taxes and Customs (CBIC) in their instructions dated 06.08.2024. The submission of the learned counsel was placed on record, along with a copy of the letter dated 18.10.2024 addressed to the Registrar (Judicial). The Court 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 Whether the appeal should be permitted to be withdrawn on the grounds that it falls below the monetary limits fixed by the Central Board of Indirect Taxes and Customs? Petitioner's Argument: The petitioner (appellant) argued that the appeal should be withdrawn as it falls below the monetary limits stipulated by the CBIC in their instructions dated 06.08.2024. This instruction provides a basis for withdrawing appeals that do not meet the specified financial threshold. Revenue's Argument: The judgment does not record any specific arguments from the revenue or state. However, the Court granted the leave to withdraw, implying no objection or a concession from the revenue's side.
AI-generated summary — verify with the full judgment below
HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SMT. JUSTICE KIRANMAYEE MANDAVA CENTRAL EXCISE APPEAL No.9 of 2020
JUDGMENT: (per Hon’ble Sri Justice G. Narendar)
Sri P.S.P. Suresh Kumar, learned Standing Counsel for CGST appearing for the appellant, prays leave of the Court to withdraw the instant appeal, as the same falls below the monetary limits fixed by the Central Board of Indirect Taxes and Customs vide instructions in File No.CBIC-160390/20/2024-JC-CBEC dated 06.08.2024. 2. Submission of the learned counsel is placed on record. Copy of the letter dated 18.10.2024 addressed by the learned counsel to the Registrar (Judicial) is also placed on record. Leave granted.
Accordingly, the instant appeal stands dismissed as withdrawn in terms of the letter dated 18.10.2024. As a sequel, pending interlocutory applications, if any, shall stand closed. There shall be no order as to costs.
____________________ JUSTICE G. NARENDAR
_____________________________ JUSTICE KIRANMAYEE MANDAVA Dt: 21.10.2024 IBL
2
THE HONOURABLE SRI JUSTICE G. NARENDAR AND HONOURABLE SMT. JUSTICE KIRANMAYEE MANDAVA
CENTRAL EXCISE APPEAL No.9
The judgment continues below.
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