Commissioner Of CGST And Central Excise Nashik vs. M/S Dnyaneshwar Trust, Ahmednagar
Held
The Court noted the submission by the appellant's advocate regarding the maintainability of appeals in connected matters. The advocate stated that this Court had previously held such appeals to be not maintainable. In light of this, the appellant sought permission to withdraw the present appeals with the liberty to file them under the appropriate legal provisions. The Court accepted this submission and disposed of the appeals as withdrawn, granting the liberty as requested. No costs were awarded. The specific reasoning for the non-maintainability in the connected matters is not detailed in this judgment, but the principle applied here is that a party can withdraw an appeal if it is deemed not maintainable, with liberty to refile correctly.
Facts
These are two Central Excise Appeals filed by the Commissioner of Customs, Central Excise and Service Tax, Nashik-II and Commissioner of CGST and Central Excise, Nashik, respectively. The appeals were filed against the respondents, Rajhans Agriculture Transport Co. Pvt. Ltd. and M/s Dnyaneshwar Trust. The appellant's advocate submitted that in connected appeals, this Court had previously held that the appeals were not maintainable before this Court. Consequently, the learned advocate sought leave to withdraw the present appeals with liberty to file fresh appeals under the appropriate provisions.
Key Issues
1. Whether the present appeals are maintainable before this High Court, considering the Court's prior decision in connected matters. Petitioner's Argument: The petitioner's advocate relied on a previous ruling by this Court in connected appeals, which held that similar appeals were not maintainable before the High Court. Based on this precedent, the petitioner sought to withdraw the current appeals. Revenue's Argument: The judgment does not record any specific arguments made by the revenue or state in opposition to the petitioner's request for withdrawal. The revenue's stance is implicitly aligned with the petitioner's request for withdrawal based on the prior court decision.
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Cause title — parties, addresses and appearances
FINAL ORDER : . The learned advocate for the appellant submits that, in connected appeals this Court has held that, the appeals are not maintainable before this Court. In view of that, the learned
2 cea 09.17 advocate for the appellant seeks leave to withdraw the appeals with liberty to file appeals under the appropriate provisions.
The appeals are disposed of as withdrawn with liberty as aforesaid. No costs. [A. M. DHAVALE, J.] [S. V. GANGAPURWALA, J.] b
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