Shree Cement Limited vs. Commissioner, CGST And Central Excise And Service Tax Jaipur

Held

The Court held that the appellant is permitted to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The Court granted the appellant the liberty to file a review petition before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, seeking a review of the impugned order. The Court further directed that if a review petition is filed by the appellant within 30 days, the Tribunal shall consider the matter with regard to the condonation of delay. The Court did not decide on the merits of the original dispute or the review petition itself.

Facts

The appellant, Shree Cement Limited, filed a Central/Excise Appeal No. 5/2019 before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appeal was against an order passed by the Commissioner, CGST and Central Excise and Service Tax, Jaipur. The appellant sought permission to withdraw the appeal. The reason for withdrawal was to file a review petition before the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, seeking a review of the impugned order. The appellant requested liberty to file this review petition.

Key Issues

1. Whether the appellant is permitted to withdraw the present appeal before the High Court? 2. Whether the appellant should be granted liberty to file a review petition before the Customs, Excise and Service Tax Appellate Tribunal? Contentions of the Appellant: The appellant, through its learned counsel, sought permission to withdraw the appeal. The primary contention was the desire to pursue a review of the impugned order before the Customs, Excise and Service Tax Appellate Tribunal, necessitating the withdrawal of the current appeal. The appellant specifically requested liberty to file such a review petition. Contentions of the Respondent: The judgment does not record any specific arguments or contentions from the respondent.