Usha Agro Industry Private Limited And Anr vs. The Chief Commissioner, Department Of Customs, Central Excise And Service Tax And Ors

Held

The Court noted that the learned counsel for the appellants sought permission to withdraw the present appeal, stating that the issue had already been resolved. Consequently, the Court allowed the withdrawal. The operative direction was that the appeal stands disposed of as withdrawn. No specific findings on the merits of the case were made, as the appeal was withdrawn by the appellant. The Court did not express any opinion on the merits of the original dispute or the Tribunal's order. No issues were expressly left undecided, as the appeal itself was withdrawn.

Facts

The appellants, Usha Agro Industry Private Limited and Hardeo Prasad, filed Miscellaneous Appeal No. 795 of 2018 before the Patna High Court. This appeal was preferred against a common order dated January 25, 2018, passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata. The Tribunal's order was passed under Section 35(C) of the Central Excise Act, 1944, in relation to Appeal Nos. E/338/2009-SM and E/339/2009-SM. The respondents were the Chief Commissioner, Department of Customs, Central Excise and Service Tax, the Commissioner Appeals, and the Additional Commissioner, Department of Central GST and Central Excise. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history involves an appeal to the Tribunal, whose order is now under challenge before the High Court.

Key Issues

1. Whether the appeal filed before the High Court is maintainable in light of the issues having already been resolved. The appellant's contention, as presented through their learned counsel, was that they sought permission to withdraw the present appeal as the issue had already been resolved. The revenue or State did not present any arguments as recorded in the judgment. No specific provisions of the GST Act were explicitly discussed in relation to the arguments made, other than the reference to Section 35(C) of the Central Excise Act, 1944, under which the Tribunal's order was passed.