M/S United Enterprises, A Unit Of M/S Business Line Ispat PVT. LTD. vs. The Commissioner Of Centra Excose And Service Tax, Patna

Held

The Court permitted the appellant to withdraw the Miscellaneous Appeal. No opinion was expressed on the merits of the case. All interim orders that might have been in place were vacated. The ratio of this decision is that a party can withdraw an appeal if they have applied for settlement under a relevant scheme, and the court will grant permission without commenting on the merits.

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 Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, bearing Order No. A-683/KOL/2012 dated 26.09.2012, in appeal No. ST-178/08. The respondent in the appeal was the Commissioner of Central Excise and Service Tax. The appellant sought permission to withdraw the present appeal.

Key Issues

1. Whether the appellant is permitted to withdraw the present appeal? (Question of procedure) The appellant argued that they sought permission to withdraw the appeal because they had applied for settlement under a relevant Scheme. The revenue or State did not record any specific argument against the withdrawal.