Commissioner Of Central Excise, Haldia @ Commissioner Of CGST And Cx, Haldia Comm vs. M/S. Tata Steel Limited (Hooghly Met Coke Division)
Original PDF →Facts
The Commissioner of Central Excise, Haldia (now Commissioner of CGST and CX, Haldia), the appellant, filed an appeal before the Calcutta High Court challenging an order dated November 21, 2023, passed by the Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT), East Zonal Bench, Kolkata. The appeal was filed under the Original Side jurisdiction of the High Court. The respondent is M/s. Tata Steel Limited (Hooghly Coke Division). The core of the dispute revolves around the classification of 'Flue gas' under the Central Excise Tariff Act, 1985.
Held
The Court sustained the preliminary objection raised by the respondent/assessee. The Court found that the issue involved in the instant case is indeed a classification dispute, as evidenced by the question of law framed by the revenue. Consequently, the Court held that an appeal against an order passed by the learned Tribunal concerning a classification dispute lies before the Hon'ble Supreme Court, and not before the High Court. Therefore, the appeal filed before the Calcutta High Court was deemed not maintainable. The Court did not decide on the merits of the classification dispute itself.
Key Issues
1. Whether the Learned Tribunal committed a gross error of law by not deciding the issue that Flue gas, with a Nitrogen content of 80.08%, falls under Customs Tariff Heading 28043000 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant argued that the Tribunal erred in not deciding this classification issue. The respondent, through their learned advocate, raised a preliminary objection that the issue involved is a classification dispute. They contended that appeals against orders of the Tribunal on classification disputes lie before the Hon'ble Supreme Court, making the present appeal before the High Court not maintainable.
Sections Cited
Central Excise Tariff Act, 1985
AI-generated summary — verify with the full judgment below
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OD – 3 IN THE HIGH COURT AT CALCUTTA Special Juri iction [Central Excise] ORIGINAL SIDE
CEXA/29/2024
IA NO: GA/1/2024 COMMISSIONER OF CENTRAL EXCISE, HALDIA @ COMMISSIONER OF CGST AND CX, HALDIA COMM
VS M/S. TATA STEEL LIMITED (HOOGHLY MET COKE DIVISION)
BEFORE : THE HON’BLE CHIEF JUSTICE T.S. SIVAGNANAM
And THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYA Date : 10th July, 2024
Appearance : Mr.K.K. Maity Adv. Mr. Tapan Bhanja, Adv. ..for the appellant.
Mr. Deepro Sen, Adv. Ms. Payal Banerjee, Adv. ....for the respondent.
The Court : This appeal by the revenue has been filed challenging an order passed by the Customs, Central Excise and Service Tax Appellate Tribunal, East Zonal Bench, Kolkata in Excise Appeal No.75247 of 2018 dated 21.11.2023. The first substantial question of law raised by the revenue is as hereunder :
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“Whether the Learned Tribunal has committed gross error of law by not deciding the issue that Flue gas will fall under the Customs Tariff Heading 28043000 under the First Schedule to the Central Excise Tariff Act, 1985 as the said Flue gas content Nitrogen 80.08%”.
After we have elaborately heard the learned advocates for the parties, we sustain the preliminary objection raised by the learned advocate appearing for the respondent/assessee that the issued involved in the instant case is a classification dispute as is evident from the question of law raised by the revenue and if that be so, the appeal as against an order passed by the learned Tribunal lies before the Hon’ble Supreme Court and this appeal is not maintainable before this Court. Accordingly, the appellant is permitted to withdraw this appeal and present the same before the Hon’ble Supreme Court, if so advised. Registry is directed to return the original certified copy of the impugned order passed by the learned Tribunal.
(T.S. SIVAGNANAM)
CHIEF JUSTICE
(HIRANMAY BHATTACHARYYA, J.)
S.Das/
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Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.