The Principal Commissioner Of Central Tax And Customs vs. M/S Adp Private Limited
Facts
The Principal Commissioner of Central Tax and Customs, Hyderabad GST Commissionerate (Appellant) filed a Central Excise Appeal before the High Court against an order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT order was passed in Service Tax Appeal No. 2993/2012, which in turn was preferred against an order-in-Appeal. The order-in-Appeal was against an order-in-original passed by the Assistant Commissioner of Customs & Central Excise & Service Tax. The respondent in this appeal is M/s. ADP Private Limited. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history involves multiple levels of adjudication before reaching the High Court.
Held
The Court decided to allow the Appellant's request to withdraw the appeal. The reasoning provided is that the Appellant sought withdrawal with the liberty to file afresh in the event the case falls within the exceptions to the circular dated 06.08.2024, issued by the CBIC. The learned counsel for the other side (Respondent) had no objection to this request. Therefore, the appeal was dismissed as withdrawn with the liberty prayed for. No costs were awarded. The operative direction is the dismissal of the appeal as withdrawn with liberty to refile. No specific issue was expressly left undecided, as the appeal was withdrawn.
Key Issues
1. Whether the appeal filed by the Appellant is maintainable before this Court, considering the circular dated 06.08.2024 issued by the CBIC and whether the present case falls within the exceptions to this circular? The Appellant, represented by Sri Dominic Fernandes, Senior Standing Counsel for CBIC, sought to withdraw the appeal. The Appellant requested liberty to file the appeal afresh if it falls within the exceptions to the circular dated 06.08.2024, issued by the CBIC. The Respondent's counsel had no objection to this request. The judgment does not record any specific arguments from the Respondent regarding the maintainability of the appeal or the applicability of the circular.
AI-generated summary — verify with the full judgment below
i. I. I I l l j [3411] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THUR AY, THE TWELFTH DAY OF SEPTEA/BER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO CENTRAL EXCISE APPEAL No:2OF 2022 central Excise Appear filed under section 35G of the central Excise Acr, 1944 against the order dated 06.08.20'19 passed in service Tax Appeal No. 2993t2o12 in Final order No. 3105'1-3'l0s7t2ol9 on the file of the customs, Excise and service Tax Appellate Tribunal. Regional Bench at Hyderabad preferred against the order dated 22.06.2012 passed in order-in-Appeal No. 80 & 81t2o12 (H-[)S.Tax on the fite of the commissioner of customs, central Excise and service Tax, 7rh Floor, Kendriya Shulk Bhavan, Opp. L.B.Stadium, Basheerbagh, Hyderabad preferred against the order dated 30.12.2011 passed in order-in-origin al No. 174t2011- Service Tax-R on the file of the Assistant commissioner of customs & central Excise & Service Tax, Hyderabad - ll Commissionerate, Hyderabad.
Between: The Principal commissioner of centrar rax and customs, Hyderabad GST C-ommissionerate, L B Stadium Road, Basheer Bagh, HydeiabiA, f
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