Commissioner Of Central Excise, Kolkata-Iv vs. M/S. Skill Dye Chem Private Limited
Held
The Court disposed of the appeal on the ground of low tax effect. It noted that the demand of duty in the Order-in-Original was Rs. 11,07,771/-. Consequently, the appellant department could not pursue the appeal based on the low tax effect stipulated in the Notification issued by the CBIC. The Court explicitly stated that for the aforementioned reason, the appeal stands disposed of on the ground of low tax effect, and the substantial question of law is left open. No specific finding was given on the substantial question of law itself.
Facts
The Commissioner of Central Excise, Kolkata-IV (now CGST & CX, Howrah Commissionerate) filed an appeal under Section 35G of the Act before the Calcutta High Court. The appeal challenged an order passed by the learned Tribunal dated February 20, 2019. The appeal was admitted on January 7, 2021, based on a substantial question of law concerning the Tribunal's justification in allowing an appeal while the constitutional validity of Rule 8(3A) of the Central Excise Rules, 2002, was pending before the Supreme Court. The Order-in-Original dated December 28, 2011, had determined a demand of duty amounting to Rs. 11,07,771/-.
Key Issues
1. Whether the Tribunal was justified in allowing the appeal when the constitutional validity of Rule 8(3A) of the Central Excise Rules, 2002, is pending before the Hon'ble Supreme Court. The appellant (Commissioner of Central Excise, Kolkata-IV) contended that the Tribunal ought not to have allowed the appeal given the pending constitutional challenge to Rule 8(3A) before the Supreme Court. The respondent (M/s. Skill Dye Chem Private Limited) did not record any specific arguments in the judgment regarding this issue. The judgment does not record any arguments from the respondent.
Sections Cited
35G, Rule 8(3A)
AI-generated summary — verify with the full judgment below
od 5 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (CENTRAL EXCISE) ORIGINAL SIDE
CEXA/3/2020 IA NO: GA/2/2020(Old No: GA/38/2020) COMMISSIONER OF CENTRAL EXCISE, KOLKATAIV VS M/S. SKILL DYE CHEM PRIVATE LIMITED
BEFORE : THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D- HON'BLE JUSTICE BIVAS PATTANAYAK DATE : September 25, 2024. Appearance : Mr. Bhaskar Prasad Banerjee, Adv. Mr. Tapan Bhanja, Adv.
The Court :- We have heard Mr. Bhaskar Prasad Banerjee, learned standing Counsel for the appellant duly assisted by Mr. Tapan Bhanja, learned Advocate. We have directed the learned Advocate to accept notice for the department and they have done so, and their appearance may be regularised by the department. This appeal filed by the Commissioner of Central Excise, Kolkata – IV, presently known as CGST & CX, Howrah Commissionerate under Section 35G of the Act, challenging the order passed by the learned Tribunal dated 20th
2 February, 2019 and the appeal was admitted on 7th January, 2021 on one substantial question of law viz. whether the Tribunal was justified in allowing
the appeal when the constitutio
The judgment continues below.
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