Commissioner Of Customs, Central Excise And Service Tax vs. M/S R. K. Enterprises

Facts

The Commissioner of Customs, Central Excise and Service Tax (now Commissioner of Central GST & Central Excise), Patna-I, filed Miscellaneous Appeal No. 901 of 2018 before the Patna High Court against M/s R. K. Enterprises. The appeal was filed by the revenue. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the appeal is not detailed. The current proceeding before the High Court concerns an interlocutory application filed by the appellant for withdrawal of the appeal.

Held

The Court considered the submissions advanced and the averments made in Interlocutory Application No. 2 of 2020. Based on these, the Court allowed the interlocutory application. Consequently, Miscellaneous Appeal No. 901 of 2018 was dismissed as withdrawn. The ratio of the decision is that a High Court can allow an appellant to withdraw their appeal upon considering the submissions and averments made in the application for withdrawal, without delving into the merits of the original appeal.

Key Issues

The primary issue before the Court was whether to allow the appellant's application for withdrawal of Miscellaneous Appeal No. 901 of 2018. The appellant, the Commissioner of Central GST & Central Excise, sought to withdraw the appeal. The respondent is M/s R. K. Enterprises. The judgment does not record any specific arguments made by either side regarding the merits of the appeal itself, only concerning the application for withdrawal. The Court had to decide whether to permit the withdrawal of the appeal based on the submissions and averments made in the interlocutory application.