Commissioner Of Central Excise And Customs vs. M/S Shree Cement LTD.

EXCIA/2/2023HC RajasthanGSTCNR RJHC02001116202326 September 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryDismissed

Held

The Court held that the appeal is not maintainable. This decision was based on the submission by the appellant's counsel that the tax effect was less than Rupees two crores, which aligns with the monetary limit stipulated in the Central Board of Excise & Customs Circular dated 06.08.2024 for filing appeals before the High Court. The Court disposed of the appeal as not maintainable. However, the substantial question of law was kept open. The Department was granted liberty to file an application for revival if the matter is not covered under the circular. No specific reasoning beyond the application of the circular was provided.

Facts

The appeal was filed by the Commissioner of Central Excise and Customs, CGST, Jaipur-I (now Principal Commissioner) against an order dated 21.07.2022 passed by the Customs, Excise & Service Tax Appellate Authority (CESTAT), New Delhi. The respondent is M/s Shree Cement Ltd. The appellant's counsel submitted that the tax effect in the case is less than Rupees two crores. The appeal was filed before the High Court of Judicature for Rajasthan, Bench at Jaipur.

Key Issues

1. Whether the appeal filed before the High Court is maintainable in light of the monetary limit prescribed by the Central Board of Excise & Customs (CBEC) Circular dated 06.08.2024. The appellant argued that the tax effect is less than Rupees two crores, which is the monetary limit for filing an appeal before the High Court as per the aforementioned circular. The respondent's arguments are not recorded in the judgment. The core issue revolves around the applicability and interpretation of the CBEC circular regarding the monetary threshold for High Court appeals.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:41275-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Central/excise Appeal No. 2/2023 Commissioner Of Central Excise And Customs, Central Goods And Service Tax, Jaipur-I, Statue Circle, C-Scheme, Jaipur (Raj.) 302005 (Now Principal Commissioner Central Goods And Services Tax And Central Excise, Jaipur, Statue Circle, C-Scheme, Jaipur (Raj) 302005) ----Appellant Versus M/s Shree Cement Ltd., Bangur Nagar Anderi Deori, Beawar, Ajmer Rajasthan ----Respondent For Appellant(s) : Mr. Kinshuk Jain For Respondent(s) : Mr. Daksh Pareek HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

Order 26/09/2024

This appeal is filed aggrieved of order dated 21.07.2022 passed by the Customs, Excise & Service Tax Appellate Authority (CESTAT), New Delhi.

Learned counsel for the appellant fairly submits that the tax effect is less than two crores.

As per Circular dated 06.08.2024 issued by the Central Board of Excise & Customs, monetary limit for filing appeal before the High Court is Rupees two crores.

In view of the circular, the appeal is disposed of as not maintainable. The substantial question of law is kept open.

Pending misc. ap

The judgment continues below.

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Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.