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 was not maintainable before the High Court. The reasoning was based on the Circular dated August 6, 2024, which established a monetary limit of Rs. 2 crore for preferring appeals to the High Court. Since the amount in dispute in this case was only Rs. 1,15,689/-, which is significantly less than the prescribed limit, the appeal was dismissed on this ground. The ratio decidendi is that appeals to the High Court are subject to monetary limits prescribed by relevant circulars, and non-compliance with these limits warrants dismissal. The Court dismissed the appeal preferred by the customs authorities. No issues were expressly left undecided.

Facts

The petitioner, Commissioner of CGST and Central Excise Kolkata South GST Commissionerate, filed an appeal before the High Court against 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. 1,15,689/- upon the assessee, M/s Chowdhury Industries Corporation. The appeal was filed by the customs authorities. The High Court considered a Circular dated August 6, 2024, which stipulated a monetary limit for preferring appeals before the High Court.

Key Issues

1. Whether the appeal filed by the revenue is maintainable before the High Court given the monetary limit stipulated in the Circular dated August 6, 2024? The petitioner (revenue) argued that the appeal should be considered on its merits. The revenue relied on the Circular dated August 6, 2024, which set a monetary limit of Rs. 2 crore for preferring appeals before the High Court. The revenue contended that the amount in dispute, Rs. 1,15,689/-, falls below this threshold, making the appeal not maintainable. The judgment does not record any specific arguments from the respondent (assessee).