Commissioner Of Central Excise vs. M/S Braun Textile Processor

Facts

The petitioner, Commissioner of Central Excise, Central Excise Commissionerate, Ludhiana, filed a Writ Petition (CWP-5015-2012) concerning M/s. Braun Textile Processor. The amount claimed in the petition was Rs. 66,33,715/-. The respondent is M/s. Braun Textile Processor, through its Managing Director. The proceedings were before the High Court of Punjab and Haryana at Chandigarh. The judgment was delivered on February 12, 2024.

Held

The Court noted that the amount claimed in the Writ Petition was Rs. 66,33,715/-, which was within the exemption limit of Rs. 1,00,00,000/- as per the circular/instructions dated 11.07.2018 issued by the Central Excise and GST Department. Considering the low value of the amount in dispute, the Court found no purpose in prolonging the proceedings. Consequently, the Writ Petition was disposed of. However, the Court explicitly kept the question of law raised in the Writ Petition open for adjudication in the appropriate Court. All pending applications were also disposed of accordingly.

Key Issues

1. Whether the Writ Petition is maintainable given the amount in dispute in light of the exemption limit? (Question of law). The petitioner argued that the amount claimed (Rs. 66,33,715/-) was within the exemption limit of Rs. 1,00,00,000/- as per circular/instructions dated 11.07.2018 issued by the Central Excise and GST Department. The respondent's arguments are not recorded in the judgment.