Commissioner Of CGST And Central Excise Kolkata South GST Commissionerate vs. M/S Chowdhury Industries Corporation
Held
The Court held that the appeal filed by the customs authorities is dismissed. The reasoning provided is based on the Circular dated August 6, 2024. This Circular stipulates a monetary limit for preferring appeals before the High Court. As the amount in dispute in this case, Rs. 2,91,476/-, is less than Rs. 2 crore (the implied monetary limit from the context of the Circular), the appeal is not maintainable. The ratio decidendi is that appeals to the High Court are subject to monetary thresholds set by administrative instructions, and non-compliance with these thresholds warrants dismissal. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.
Facts
The appellant, Commissioner of CGST and Central Excise Kolkata South GST Commissionerate, challenged an order dated March 3, 2009, passed by the Assistant Commissioner, Central Excise, Khidirpur Division, Kolkata – V Commissionerate. This order imposed a penalty of Rs. 2,91,476/- upon the assessee, M/s Chowdhury Industries Corporation. The present appeal was filed before the High Court. The revenue relied on a Circular dated August 6, 2024, which stipulated a monetary limit for preferring appeals before the High Court. The amount in dispute in this case was Rs. 2,91,476/-, which was below the threshold specified in the Circular.
Key Issues
1. Whether the appeal filed by the revenue is maintainable before the High Court in light of the Circular dated August 6, 2024, which sets a monetary limit for preferring appeals. The appellant (revenue) argued that the Circular dated August 6, 2024, establishes a monetary limit for appeals to the High Court. Since the amount in dispute, Rs. 2,91,476/-, is less than the prescribed limit of Rs. 2 crore, the appeal should be dismissed on this ground. The revenue relied on the aforementioned Circular. The judgment does not record any specific arguments from the respondent (assessee).
AI-generated summary — verify with the full judgment below
OD – 14 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Central Excise] ORIGINAL SIDE CEXA/38/2024 IA NO: GA/1/2024 COMMISSIONER OF CGST AND CENTRAL EXCISE KOLKATA SOUTH GST COMMISSIONERATE VS M/S CHOWDHURY INDUSTRIES CORPORATION
BEFORE : THE HON'BLE JUSTICE RAJARSHI BHARADWAJ And THE HON’BLE JUSTICE UDAY KUMAR Date : 13th November, 2025
Appearance : Mr. Bhaskar Prasad Mitra, Adv. Mr. Abhdradip Maity, Adv. ..for the appellant.
The Court : On perusal of the order dated 3.3.2009 passed by the Assistant Commissioner, Central Excise, Khidirpur Divison, Kolkata – V Commissionerate it is seen that the penalty of Rs.2,91,476/- is imposed upon the assessee. In view of the Circular dated 6.8.2024 as the monetary limit is less than Rs.2 crore in preferring the appeal before the High Court and as the matter involves only an amount of Rs.2,91,476/-, this appeal preferred by the customs authorities is dismissed. Affidavit of service filed by the appellant be kept on record.
(RAJARSHI BHARADWAJ, J.)
(UDAY KUMAR, J.)
The judgment continues below.
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