The Commissioner Of Central Exciseand Customs, Hyderabad vs. M/S. Sunder Silk Mills(P)Limited

Facts

The Commissioner of Central Tax and Central Excise, Secunderabad GST Commissionerate (Appellant) filed a Central Excise Appeal No. 32 of 2008 before the High Court for the State of Telangana. This appeal was against an order dated 15.11.2006 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which in turn was preferred against an order dated 31.03.2004 passed by the Commissioner, Customs and Central Excise, Hyderabad-II Commissionerate. The respondent in the appeal was M/s. Sunder Silk Mills (P) Ltd. The appeal was filed under Section 35G of the Central Excise Act, 1944. The specific tax period and the amount in dispute are not explicitly stated in the provided text.

Held

The Court decided to allow the withdrawal of the appeal as requested by the Appellant. The Appellant's counsel sought permission to withdraw the appeal with the liberty to file it afresh in the event that the matter falls within the exceptions to the CBIC's circular dated 06.08.2024. The Respondent's counsel had no objection to this request. Consequently, the High Court dismissed the appeal as withdrawn, granting the liberty prayed for by the Appellant. No costs were awarded. Any pending interlocutory applications were also closed. The Court did not decide on the substantive issues that might have been raised in the appeal.

Key Issues

1. Whether the appeal filed by the Appellant is maintainable in its current form? The Appellant, through its counsel, sought to withdraw the appeal. The stated reason for withdrawal was with the liberty to file afresh if the case falls within the exceptions to a circular dated 06.08.2024, issued by the CBIC. The Appellant's counsel argued for the withdrawal of the appeal with this liberty. The Respondent's counsel indicated no objection to this request. No other arguments or contentions from either side regarding the substantive merits of the case are recorded.