The Commissioner Of Central Excise And Customs vs. M/S.Sunder Silk Mills [P] LTD
Facts
This case involves an appeal filed by the Commissioner of Central Tax and Central Excise, Secunderabad GST against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appeal pertains to an order-in-original dated 23.03.2004 passed by the Additional Commissioner, Customs and Central Excise, Hyderabad. The order-in-appeal dated 30.07.2004 and the CESTAT final order dated 15.11.2006 were also part of the procedural history leading to this High Court appeal. The respondent is M/s. Sunder Silk Mills [P] Ltd. The appeal was filed under Section 35(G) of the Central Excise Act, 1944.
Held
The High Court held that the appeal could be dismissed as withdrawn with the liberty to file afresh as prayed for by the appellant. The court noted that the learned Senior Standing Counsel for CBIC, representing the appellant, sought to withdraw the appeal. The counsel for the respondent indicated no objection to this request. Consequently, the court allowed the withdrawal, granting the appellant the liberty to refile the appeal if the circumstances met the exceptions outlined in the CBIC circular dated 06.08.2024. No costs were imposed. Interlocutory applications, if any, were also disposed of.
Key Issues
The primary issue before the High Court was whether to permit the appellant, the Commissioner of Central Tax and Central Excise, to withdraw the appeal. The appellant's counsel sought to withdraw the appeal with the liberty to file it afresh if it fell within the exceptions to a circular dated 06.08.2024 issued by the CBIC. The respondent's counsel had no objection to this request. The court had to decide whether to grant this withdrawal with the liberty sought by the appellant.
Sections Cited
Section 35(G)
AI-generated summary — verify with the full judgment below
\' IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNE AY ,THE ELEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE SRI JUSTICE SUJOY PAUL AND THE HON'BLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO CENTRAL EXCISE APPEALS NO: 18 OF 2012 Between: The Commissioner of Central Tax and Central Excise, Secunderabad GST iirrn-iiJion"rate, GST Bhavan, Basheerba gh, Hyderabad ...APPELLANT AND M/s.Sunder Silk Mills [P] Ltd, 1-8-6373' lDA . Azamabad' Hyderabad-sO0 020 ...RESPONDENT Appeal under Section 35 (G) of Central Excise Act 1944 as substituted by theFinanceActlgg4againsttheorderofCustomsExciseandServiceTax Appellate Tribunal, South Zonal Bench' Bangalore dated 15-11-2006 in Appeal No E/ 1251 t2004 Final order No 1901-04 preferred against the order-in- Appeal No. 601 2OO4 ( H-H) CE dated 30-07-2004 on the file of the Commissioner ( Appeals ) Hyderabad preferred against the Order-in-Original No.04/2004dated23.03.2004onthefileoftheAddit.onalCommissioner, Customs and Central Excise, Hyderabad -ll Commissionerate' Hyderabad'
Counsel for the APPellant: SRI' DOMINIC FERNANDES (Senior Standing counsel for CBIC)
Counsel for the ResPondent: - The Court Delivered the f
The judgment continues below.
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