Commissioner Of Central Exciseahmedabad-Ii vs. M/S Nova Petrochemicals LTD
Held
The Court held that the appeal could be withdrawn as prayed for by the appellant. The reasoning was based on the communication from the Commissioner, CGST & CX, Ahmedabad-North, instructing the withdrawal of the appeal due to the duty amount of Rs. 66,27,376/- being less than the monetary limit of Rs. 1,00,00,000/- stipulated under the Board's instruction dated 22.08.2019. The ratio decidendi is that appeals falling below the prescribed monetary limit, as per Board instructions, are subject to withdrawal. The operative direction was to dispose of the appeal as withdrawn. However, the Court also provided a liberty to the appellant to seek revival of the appeal in case of any error in the computation of the tax effect or if the Board's instruction is found not to be applicable for any reason.
Facts
The Commissioner of Central Excise, Ahmedabad-II, the appellant, filed a tax appeal before the High Court of Gujarat against M/s Nova Petrochemicals Ltd., the respondent. The appeal pertains to a dispute involving a duty amount of Rs. 66,27,376/-. The appellant's counsel informed the court that the Board's instruction dated 22.08.2019, F.No.390/Misc/116/2017-JC, stipulates a monetary limit of Rs. 1,00,00,000/- for filing appeals. As the duty amount in dispute is below this limit, the Commissioner has decided to withdraw the appeal. The appellant's counsel therefore sought permission to withdraw the appeal.
Key Issues
1. Whether the appeal can be withdrawn by the appellant based on the monetary limit stipulated in the Board's instruction dated 22.08.2019, F.No.390/Misc/116/2017-JC, given that the duty amount in dispute is Rs. 66,27,376/-, which is less than the Rs. 1,00,00,000/- limit. Contentions: Petitioner (Appellant): The petitioner argued that the appeal should be permitted to be withdrawn as per the instructions issued by the Board, which sets a monetary limit for appeals. The duty amount in dispute falls below this stipulated limit, making withdrawal appropriate. Revenue (Respondent): The judgment does not record any specific arguments from the respondent.
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Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
Mr. Ankit Shah, learned senior standing counsel for the appellant has placed on record a communication
dated
2019
of the Commissioner, CGST & CX, Ahmedabad-North instructing him that it has been decided to withdraw the captioned tax appeal as it involves duty of Rs.66,27,376/-, which is less than the monetary limit of Rs.1,00,00,000/- stipulated under Board's
instruction
issued
vide F.No.390/Misc/116/2017-JC dated 22.08.2019. 2. The learned
The judgment continues below.
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