Excia/4/2021 Of vs. Lignite Power PVT LTD Vs The Commissioner

Held

The Court decided to allow the appeal to be remanded back to the Appellate Authority. The reasoning was based on the appellant's submission and assurance to comply with the pre-deposit requirement for their appeal to be considered on merits. The respondent's lack of objection further supported this decision. The ratio decidendi is that a High Court can remand a matter to an appellate authority if the appellant agrees to fulfill the pre-deposit condition, and the revenue does not object. The operative direction was to remand the matter to the Appellate Authority for consideration on merit, provided the appellant deposits the required amount within fifteen days from the date of the order. No issue was expressly left undecided.

Facts

The appellant, VS Lignite Power Pvt Ltd, filed a Central/Excise Appeal before the High Court of Judicature for Rajasthan at Jodhpur. The appeal was against an order passed by the Commissioner, CGST and Central Excise, Jodhpur. The appellant sought to have the matter remanded back to the Appellate Authority. The appellant expressed readiness to comply with the pre-deposit condition for their appeal to be entertained by the Appellate Authority. The respondent, the Commissioner, CGST and Central Excise, had no objection to this request.

Key Issues

1. Whether the appeal should be remanded back to the Appellate Authority for consideration on merits, subject to the appellant fulfilling the pre-deposit condition? The appellant argued that the matter should be remanded back to the Appellate Authority and stated their willingness to abide by the pre-deposit condition for the appeal to be entertained. The respondent argued that they had no objection to the matter being remanded back to the Appellate Authority, provided the appellant fulfilled the pre-deposit condition within the stipulated time.