The Commissioner Of Central Goods And Services Tax And Central Excise vs. M/S Goneshbari Tea Estate

Held

The Court allowed the prayer for withdrawal of the appeal. Consequently, the appeal was dismissed. The reasoning for allowing the withdrawal is based on the appellant's submission that the withdrawal was sought in light of specific circulars issued by the Ministry of Finance Department and Revenue Central Board Excise and Customs. The operative direction was the dismissal of the appeal. No specific issues were decided on merits.

Facts

This is an appeal filed by the Commissioner of Central Goods and Services Tax and Central Excise against an order, the details of which are not specified. The appeal pertains to a matter concerning the Central Excise Department. The appellant, represented by its learned Standing Counsel, sought permission to withdraw the appeal. The respondent is M/s Goneshbari Tea Estate.

Key Issues

1. Whether the appellant, the Commissioner of Central Goods and Services Tax and Central Excise, should be permitted to withdraw the appeal. This issue arises from the appellant's prayer for withdrawal. The appellant's contention is based on a circular dated 11.07.2018, read with an earlier circular dated 17.08.2011, issued by the Ministry of Finance Department and Revenue Central Board Excise and Customs. The respondent's arguments are not recorded in the judgment.