Pr. Commissioner, CGST vs. M/S Uttam Sugar Mills LTD.
Facts
The Principal Commissioner, CGST, filed an appeal before the High Court against an order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) dated August 8, 2017. The appeal concerned a dispute involving M/s Uttam Sugar Mills Ltd. During the proceedings, it was stated by both parties that the revenue involved in the present appeal was below the monetary limit of Rs. 1 crore, as set by the CBEC through its circular no. 390/Misc./116/2017-JC dated August 22, 2019. This circular established a threshold for filing appeals by the revenue.
Held
The Court held that the appeal was not maintainable. The primary reason for this decision was the admission by both parties that the revenue involved in the present appeal was below the monetary limit of Rs. 1 crore, as stipulated by the CBEC vide circular no. 390/Misc./116/2017-JC dated August 22, 2019. Since this threshold was not met, the appeal was dismissed on this ground. The Court did not delve into the merits of the CESTAT's order. The ratio decidendi is that appeals filed by the revenue that do not meet the prescribed monetary threshold for appeals are liable to be dismissed.
Key Issues
1. Whether the present appeal filed by the revenue is maintainable given that the disputed tax amount falls below the monetary limit prescribed by the CBEC circular no. 390/Misc./116/2017-JC dated August 22, 2019? The revenue argued that the appeal was filed against the CESTAT's final order dated August 8, 2017. The respondent (assessee) contended that the revenue involved was below the threshold limit specified in the aforementioned circular. The judgment does not record any specific argument from the revenue against this contention.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
Court No. - 29 Case :- CENTRAL EXCISE APPEAL No. - 45 of 2018 Appellant :- Pr. Commissioner, CGST Respondent :- M/S Uttam Sugar Mills Ltd. Counsel for Appellant :- Pratik Chandra Counsel for Respondent :- Ashish Mishra Hon'ble Pritinker Diwaker,Acting Chief Justice Hon'ble Saumitra Dayal Singh,J.
Heard Sri Prateek Chadra, learned counsel for the revenue and Sri Ravi Prakash Kushwaha, learned counsel holding brief of Sri Ashish Mishra, learned counsel for the assessee.
Present appeal has been filed by the revenue under Section 35G of the Central Excise Act, 1944 arising from the final order of the CESTAT dated 08.08.2017 passed by Customs Excise and Service Tax Appellate Tribunal, Allahabad.
At the outset, it has been stated at the Bar that the revenue involved in the present appeal is below the monetary limit of Rs.1 crore set by the CBEC vide his circular no. 390/Misc./116/2017-JC dated 22-Aug-2019. 4. The above position being admitted to the parties, the present appeal is dismissed for reason of the disputed tax being below threshold limit. Order Date :- 21.2.2023 Manish Himwan/P.Sri. (S.D. Singh, J) (Pritinker Diwaker, ACJ) MANISH HIMWAN H
The judgment continues below.
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