The Principal Commissioner vs. Visakhapatnam Port Trust

Held

The Court granted the appellant's request to withdraw the appeal. The reasoning was based on the appellant's submission that the appeal's subject matter fell below the monetary limits prescribed by the Central Board of Indirect Taxes and Customs (CBIC) in their instructions dated 06.08.2024. The Court placed the submission on record and granted the leave to withdraw. Consequently, the appeal was dismissed as withdrawn. The ratio decidendi is that appeals falling below prescribed monetary limits, as per CBIC instructions, can be withdrawn by the appellant. The operative direction was the dismissal of the appeal as withdrawn, with pending interlocutory applications also being closed. No costs were awarded.

Facts

The appellant, represented by Sri P.S.P. Suresh Kumar, learned Standing Counsel for CGST, sought leave to withdraw the Central Excise Appeal No. 6 of 2020. The reason for withdrawal was that the appeal fell below the monetary limits stipulated by the Central Board of Indirect Taxes and Customs (CBIC) in their instructions dated 06.08.2024. A letter dated 18.10.2024 from the learned counsel to the Registrar (Judicial) was placed on record, detailing this request. The Court considered the submission and granted the leave to withdraw.

Key Issues

1. Whether the appeal should be permitted to be withdrawn based on the revised monetary limits set by the Central Board of Indirect Taxes and Customs? The appellant argued that the appeal was being withdrawn as it fell below the monetary limits fixed by the CBIC in their instructions dated 06.08.2024. No arguments were recorded for the revenue or State in this matter, as the appeal was withdrawn by the appellant.