Commissioner Of Central Excise, Ldh. vs. M/S Abc Papers Saila Khurad, Hoshiarpur

Facts

The Commissioner CGST & CE Commissionerate, Jalandhar (appellant) filed an appeal under Section 35G of the Central Excise Act, 1944, challenging the Final Order No.126-129/2010 EX (DB) dated 02.02.2010, passed by the Customs, Excise & Services Tax Appellate Tribunal, New Delhi. The respondent is M/s ABC Paper. The appeal pertains to a matter where the tax effect involved was stated to be under Rs.2 crores. The appellant's counsel submitted instructions to withdraw the appeal in view of a specific circular.

Held

The Court accepted the submission made by the learned counsel for the appellant. The appeal was dismissed as withdrawn. The reasoning was based on the appellant's instruction to withdraw the appeal due to the tax effect being under Rs.2 crores, as per Circular No.9 of 2024. The operative direction was to dismiss the appeal as withdrawn. No specific issues were decided on merits, and pending applications were disposed of.

Key Issues

1. Whether the appeal, involving a tax effect under Rs.2 crores, is maintainable in light of Circular No.9 of 2024 dated 17.09.2024 issued by the Ministry of Finance, Department of Revenue, CBDT, Government of India? The appellant argued that as the tax effect involved in the appeal is under Rs.2 crores, they have specific instructions to withdraw the appeal in view of Circular No.9 of 2024. The judgment does not record any specific arguments from the respondent.