The Principal Commissioner Of Central Excise Cumstoms And Service Tax vs. M/S.Gvk Energy Limited

Held

The Court accepted the Department's submission based on the Board's circular dated August 6, 2024, which indicated that certain appeals were to be withdrawn. Consequently, the Court ordered the appeal to be dismissed as withdrawn. The reasoning was based on the Department's internal decision, as communicated through the circular, to withdraw the appeal. The operative direction was the dismissal of the appeal as withdrawn. No issues were expressly left undecided, as the appeal was disposed of on the procedural ground of withdrawal.

Facts

This matter concerns Central Excise Appeal No. 151 of 2018 before the High Court. The Department, represented by its learned counsel, made a submission that, in accordance with a Board's circular dated August 6, 2024, certain appeals were deemed suitable for withdrawal by the Department. A list of 20 such cases, including the present appeal, was presented to the Court. The Court was informed that these matters were directed to be listed for hearing on the current date. The Board's circular and an accompanying email detailing the list of appeals were placed on record.

Key Issues

The Court had to decide whether to allow the Department's request to withdraw the appeal. The Department argued that a Board circular dated August 6, 2024, identified this appeal as one fit to be withdrawn. No arguments were recorded for the respondent, if any, as the appeal was dismissed as withdrawn.