Commissioner Of Central Excise, Bolpur Commissionerate Now Commissioner Of Central Taxes vs. M/S Manaksia LTD

Facts

The appeal was filed by the Commissioner of Central Excise, Bolpur (now Commissioner of Central Taxes, Bolpur CGST Commissionerate) against a common order of the Tribunal. The Tribunal's order stemmed from an order-in-original dated March 31, 2006, passed by the Commissioner of Central Excise, Bolpur. This original order disallowed CENVAT credit amounting to Rs. 79,00,402/-. The revenue's appeal to the High Court was filed despite the tax effect being below the threshold stipulated for filing appeals by the revenue in a circular dated November 2, 2023.

Held

The Court held that the appeal filed by the revenue was dismissed. The reasoning was based on the fact that the tax effect involved in the appeal, which was Rs. 79,00,402/-, was below the monetary limit fixed by the revenue's own circular dated November 2, 2023, for filing appeals. The Court found no appearance on behalf of the appellant to press the appeal. Therefore, in view of the aforesaid circular and the lack of appearance, the appeal was dismissed. No specific issue was expressly left undecided. The operative direction was the dismissal of the appeal.

Key Issues

1. Whether the appeal filed by the revenue is maintainable given that the tax effect is below the monetary limit prescribed by the revenue's own circular for filing appeals? The appellant (revenue) did not appear to press the appeal. The respondent (M/s. Manakshia Limited) was represented. The Court noted that the appeal was filed against an order of the Tribunal, which arose from an order-in-original dated March 31, 2006, wherein CENVAT credit of Rs. 79,00,402/- was disallowed. The Court specifically referred to Circular F.N./390/Misc/30/2023-JC dated November 2, 2023, which sets a limit for filing appeals by the revenue. The Court observed that the tax effect in the present appeal was below this limit.