Principal Commissioner Of CGST And Central Excise vs. Ms Sbw Udyog Limited

Held

The Court granted the appellant's request to withdraw the appeal. The Court held that the appeal should be disposed of as withdrawn, based on the appellant's submission regarding the tax amount being below the threshold limit stipulated by a CBIC circular. The Court explicitly left the question of law open. No specific findings on the merits of the tax dispute were made, as the appeal was withdrawn before any substantive adjudication.

Facts

This appeal was filed by the Principal Commissioner of CGST & Central Excise, Ranchi (the appellant) against M/s SBW Udyog Limited / Shyam Biri Works Limited (the respondent). The specific tax period and the exact amount in dispute are not explicitly stated in the judgment. The procedural history is limited to the filing of the appeal before the High Court. The appellant's counsel sought leave to withdraw the appeal.

Key Issues

1. Whether the appeal should be permitted to be withdrawn by the appellant. The appellant argued that the tax amount involved in the matter is below the threshold limit of rupees one crore, as per a circular issued by the CBIC. The appellant sought leave to withdraw the appeal on this ground. The respondent's arguments are not recorded in the judgment.