Principal Commissioner Of Central G S T And Central Excise vs. Ms Salasar Steels

Held

The Court held that the appeal filed by the appellant, Principal Commissioner of Central GST and Central Excise, Ranchi, is dismissed as withdrawn. This decision was based on the submission made by the learned counsel for the appellant, who sought permission to withdraw the appeal in accordance with written instructions furnished by the Deputy Commissioner (Legal), CGST & Central Excise Hqrs, Ranchi. The Court noted the instructions and, in view of the submission, proceeded to dismiss the appeal. Consequently, the interlocutory application (I.A. No. 5546/2018) was also closed. No specific findings were made on the merits of the original dispute before the Tribunal, as the appeal was withdrawn at the High Court stage.

Facts

The appeal was filed by the Principal Commissioner of Central GST and Central Excise, Ranchi, against an order dated 31.08.2017 passed by the Member (Judicial), Customs, Excise and Service Tax Appellate Tribunal, Kolkata. The Tribunal's order had dismissed an appeal preferred by the appellant Revenue. The present appeal before the High Court was Tax Appeal No. 53 of 2018. The counsel for the appellant CGST sought permission to withdraw the appeal based on written instructions received from the Deputy Commissioner (Legal), CGST & Central Excise Hqrs, Ranchi.

Key Issues

1. Whether the appeal filed by the appellant Revenue before the High Court should be dismissed as withdrawn, based on the instructions provided by the revenue authorities? The appellant (Revenue) argued that they wished to withdraw the appeal. The respondent (M/s Salasar Steels) did not present any arguments as the appeal was withdrawn by the appellant.