The Commissioner Of Customs vs. M/S Aurobindo Pharam LTD Init Viii
Facts
The appellant, the Commissioner of Customs, Central Excise and Service Tax, Hyderabad, filed an appeal before the High Court against an order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT's order was dated 12-11-2018, and it arose from an order-in-appeal dated 30-03-2017, which in turn was based on an order-in-original dated 18-03-2016 passed by the Deputy Commissioner, Hyderabad. The respondent in the appeal is M/s Aurobindo Pharma Ltd. The appeal was filed under Section 35G of the Central Excise Act, 1944.
Held
The Court granted the appellant's request to withdraw the appeal. The reasoning provided is that the appellant, represented by learned Senior Standing Counsel for CBIC, submitted that in terms of CBIC Circular No.3 of 2018, dated 06.08.2024, all appeals where the tax effect is below Rs.2,00,00,000/- are required to be withdrawn. Since the value of the present appeal was stated to be less than Rs.2,00,00,000/-, permission to withdraw was sought. The Court granted liberty as sought and dismissed the appeal as withdrawn. The question of law involved in the appeal was expressly left open. Any pending interlocutory applications were also closed.
Key Issues
1. Whether the appellant, the Commissioner of Customs, Central Excise and Service Tax, Hyderabad, should be permitted to withdraw the present appeal in terms of CBIC Circular No.3 of 2018, dated 06.08.2024, given that the tax effect is below Rs.2,00,00,000/-? The appellant argued that in accordance with CBIC Circular No.3 of 2018, appeals with a tax effect below Rs.2,00,00,000/- are to be withdrawn. As the current appeal's tax effect is below this threshold, they sought permission to withdraw it. They also requested liberty to apply for restoration if it is later found that the subject matter falls within exceptions to the circular. The respondent's arguments are not recorded in the judgment.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
The Commissioner of Customs, Central Excise and Service Tax, Hyderabad -l Commissionerate, Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad- 5OO 004. (Pr6sently the Commissioner of _Central Tax, Central Excise and Service Tax, Medchal GST Commissionerate, H.No. 11-4-649i8, Lakdikapul, Hyderabad 04 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD FRIDAY ,THE TWENTY SEVENTH DAY OF SEPTEMBER TWO THOUSAND AND fl/VENW FOUR PRESENT THE HON'BLE SRI JUSTICE SUJOY PAUL ANI) THE HON'BLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO CENTRAL EXCISE APPEALS NO: 45 OF 2019 Between: ...APPELLANT AND M/s Aurobindo Pharam Ltd lnit Vlll, Sy.No. .10 and 13, Gaddapatharam Village, IDA'
Bollaram, Jinnaram Mandal. Medak Dist Telangana - 502319 ...RESPONDENT Appeal Under Section 35 G of the Central Excise Act, 1944 against the order of Customs Excise and Service Tax Appellate Tribunal, Regional Bench Hyderabad dated 12-11-2018 in Final Order No. A/ 31489 /20'18 preferred against the order-in-Appeal No HYD/EXCUS - 001-PP-157-16-17 dated 30-03- 2O17 on the file of the Commissioner ( Appeals ) Hyderabad preferred against the Order-in-Original No 480 t 2015 -16 dated 18-03-2016 on the file of
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