Commisioner Of Central Excise vs. Vicco Laboratories (Goa)

Held

The Court decided to dismiss Excise Appeal No. 10 of 2010. This decision was made in accordance with the instructions received by the learned counsel for the Appellant to withdraw the appeal. The reasoning provided by the appellant's counsel, and accepted by the Court, was that the interest amount involved had been reworked by the divisional office and was found to be below Rs. 50 lakhs. This action was also stated to be in compliance with directions issued by the Principal Commissioner, CGST Goa, and a Board's letter dated June 25, 2018. The Court took the letter containing these instructions on record and accordingly passed an order dismissing the appeal. No order as to costs was made. No specific legal provisions were discussed in the judgment regarding the merits of the original dispute, as the appeal was disposed of on the basis of the withdrawal instructions.

Facts

This matter concerns Excise Appeal No. 10 of 2010 before the Bombay High Court at Goa. The appellant is the Commissioner of Central Excise, and the respondent is Vicco Laboratories (Goa). The appeal was filed by the Commissioner. On April 24, 2019, the appellant's counsel presented a letter dated April 22, 2019, from the Assistant Commissioner (Legal), Central Goods and Service Tax. This letter indicated that the divisional office had reworked the interest amount involved in the appeal, and it was now below Rs. 50 lakhs. The letter also referenced a direction from the Principal Commissioner, CGST Goa, to withdraw the appeal in compliance with a Board's letter dated June 25, 2018. The letter was taken on record by the Court.

Key Issues

1. Whether the appeal should be dismissed based on the instructions received by the appellant's counsel to withdraw the appeal, given that the reworked interest amount is below Rs. 50 lakhs and in compliance with Board directions? The appellant, through its counsel, argued for the dismissal of the appeal based on the instructions received. These instructions were to withdraw the appeal due to the reworked interest amount being below Rs. 50 lakhs and in compliance with the Board's letter dated June 25, 2018. The respondent did not present any arguments as the appeal was being withdrawn by the appellant. No specific provisions of law were explicitly discussed in relation to the withdrawal, other than the reference to the Board's letter.