Commissioner Of CGST And Central Excise vs. M/S S.S. Flavour PVT. LTD.
Held
The Court held that the present appeal is dismissed. The reasoning is based on the admitted fact by both parties that the revenue involved in the appeal is below the monetary limit of Rs. 1 crore, as stipulated by the CBEC circular no. 390/Misc./116/2017-JC dated August 22, 2019. The ratio decidendi is that appeals filed by the revenue that fall below the prescribed monetary threshold for appeals are not maintainable. The operative direction is the dismissal of the appeal. No issues were expressly left undecided.
Facts
The Commissioner of CGST and Central Excise (appellant) filed an appeal before the High Court against the final order of the CESTAT dated January 17, 2018. The respondent is M/s S.S. Flavour Pvt. Ltd. The appeal concerns a dispute involving central excise duty. At the hearing, it was stated by both parties that the revenue involved in the present appeal is below the monetary limit of Rs. 1 crore, as set by the CBEC vide circular no. 390/Misc./116/2017-JC dated August 22, 2019. Based on this admitted position, the High Court proceeded to pass its order.
Key Issues
1. Whether the present appeal filed by the revenue is maintainable before the High Court, considering the monetary limit prescribed by the CBEC circular dated August 22, 2019? (Question of law). The appellant (revenue) contended that the appeal was filed prior to the issuance of the CBEC circular setting the monetary limit for appeals. The respondent (assessee) argued that the admitted fact is that the revenue involved is below the threshold limit, making the appeal not maintainable. The judgment does not record any specific arguments from the appellant regarding the maintainability of the appeal beyond the fact that it was filed before the circular.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
Court No. - 21 Case :- CENTRAL EXCISE APPEAL No. - 161 of 2018 Appellant :- Commissioner Of Cgst And Central Excise Respondent :- M/S S.S. Flavour Pvt. Ltd. Counsel for Appellant :- Dhananjay Awasthi Counsel for Respondent :- Nishant Mishra Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Sri Dhananjay Awasthi, learned counsel for the revenue and Sri Nishant 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 17.01.2018 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 :- 9.11.2021 Prakhar
The judgment continues below.
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