Commissioner Of Central Excise Patna vs. Sri Bimal Kumar Kheria

Facts

The appellant, Commissioner of Central Excise Patna (now Commissioner, Central GST and CX, Patna-II), filed Miscellaneous Appeal No. 74 of 2020 before the Patna High Court. The appeal was against Sri Bimal Kumar Kheria. The appellant's counsel submitted an application for withdrawal of the appeal, stating that they did not wish to proceed with it. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the provided text.

Held

The Court considered the submission made by the learned Advocate for the appellant that an application for withdrawal of the instant appeal had been filed, as the appellant did not wish to proceed with it. Consequently, the Court ordered that the appeal stands dismissed as withdrawn. The reasoning is based solely on the appellant's expressed intent to withdraw the appeal. No other issues were decided, and no specific legal principles were elaborated upon or established as a ratio decidendi for future reference. The operative direction was the dismissal of the appeal.

Key Issues

1. Whether the appeal filed by the appellant should be dismissed as withdrawn, given the submission by the appellant's counsel that they do not wish to proceed with the appeal. Contentions: Petitioner/Appellant: The appellant, through its counsel, submitted an application for withdrawal of the appeal, indicating a desire not to pursue the matter further. No specific legal arguments or reliance on provisions, circulars, or precedents were recorded for this submission. Revenue/State: No arguments were recorded for the respondent.