Commissioner, CGST And Central Excise Udaipur vs. M/S Chambal Fertilisers And Chemicals LTD

Held

The Court held that the appeal is not maintainable. This decision was based on the Circular dated 06.08.2024 issued by the Central Board of Excise & Customs, which stipulates a monetary limit of Rupees two crores for filing appeals before the High Court. The appellant's counsel conceded that the tax effect in the present case was less than this stipulated limit. Consequently, the appeal was disposed of on the preliminary ground of maintainability. The substantial question of law was kept open, and the Department was granted liberty to file an application for revival if the matter was not covered under the circular.

Facts

The Commissioner, CGST and Central Excise, Udaipur filed an appeal before the High Court of Rajasthan, Jaipur Bench, against an order dated 30.01.2023 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi. The respondent is M/s Chambal Fertilisers and Chemicals Ltd. The appellant's counsel submitted that the tax effect in the case was less than two crores. The appeal was filed by the revenue.

Key Issues

1. Whether the present appeal is maintainable before the High Court given the monetary limit for filing appeals as stipulated by the Central Board of Excise & Customs (CBEC) Circular dated 06.08.2024? The appellant argued that the appeal is maintainable. The respondent did not present any arguments on this issue as the appeal was disposed of on the preliminary ground of maintainability. The appellant relied on the CBEC Circular dated 06.08.2024 which sets a monetary limit of Rupees two crores for filing appeals before the High Court.