Commissioner Of Central Excise And Service Tax vs. M/S Kamper Concast LTD. Bihta

Facts

The Commissioner of Central Excise and Service Tax (now Commissioner of Central GST and Central Excise), Patna-1, filed Miscellaneous Appeal No. 28 of 2020 before the Patna High Court against M/s Kamper Concast Ltd. The appeal was filed by the revenue. No specific tax period, order under challenge, authority that passed it, or amount in dispute is recorded in the provided text. The procedural history is limited to the filing of the appeal.

Held

The Court held that the interlocutory application filed by the learned counsel for the appellant, seeking permission to withdraw the present appeal, was allowed. Consequently, the present appeal was dismissed as withdrawn. The reasoning is based on the appellant's explicit request to withdraw the appeal, and no opposition or counter-argument was presented by the respondent. The ratio decidendi is that an appellant has the right to withdraw their appeal, provided the court grants permission, especially when no opposing arguments are on record. The operative direction was the dismissal of the appeal as withdrawn.

Key Issues

The Court had to decide whether to grant the appellant's prayer to withdraw the present appeal. The appellant, represented by Mr. Anshuman Singh, Sr. Advocate, sought permission to withdraw the appeal. The respondent, M/s Kamper Concast Ltd., did not have any appearance recorded for them in the provided text, and therefore, no arguments were presented on their behalf. The issue is solely procedural: whether the appeal should be permitted to be withdrawn.