M/S United Enterprises vs. The Commissioner Central Excise And Service Tax

Held

The Court permitted the appellant to withdraw the present appeal. The Court explicitly stated that it was passing this order without expressing any opinion on the merits of the case. Consequently, all interim orders that may have been in place stood vacated. The decision to allow withdrawal was based solely on the appellant's request and their stated intention to pursue settlement under a scheme, not on any adjudication of the underlying tax dispute.

Facts

The appellant, M/s United Enterprises, a unit of M/s Business Line (Ispat) Pvt. Ltd., filed a Miscellaneous Appeal before the Patna High Court. The appeal challenged an order passed by the CESTAT, Kolkata, bearing No. A-684/KOL/2012 dated 26.09.2012, in appeal No. ST-188/08. The appellant sought to set aside this CESTAT order. The respondent was the Commissioner Central Excise and Service Tax. The appeal was filed in 2014. The present proceedings are before the High Court, not a tribunal.

Key Issues

1. Whether the appellant is permitted to withdraw the present appeal. This issue arises from the appellant's oral request to withdraw the appeal. The appellant's contention is that they have applied for settlement under a relevant Scheme and therefore wish to withdraw the appeal. The respondent's argument, if any, is not recorded in the judgment.