The Commissioner Of Central Excise And Customs vs. M/S. Sunder Silk Mills (P) LTD.

Facts

This appeal was filed by the Revenue (Central Excise Appeals No. 1 of 2012) against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, dated March 25, 2008. The CESTAT order was preferred against an order-in-appeal dated February 20, 2007, passed by the Commissioner (Appeals), Hyderabad. This, in turn, was against an order-in-original dated January 31, 2007, passed by the Assistant Commissioner, Customs and Central Excise, Division E, Hyderabad. The respondent is M/s Sunder Mills (P) Ltd. The appeal concerns the period leading up to the orders in original and appeal. The appellant sought to withdraw the appeal.

Held

The Court allowed the appellant's request to withdraw the appeal. The reasoning provided is that the appellant's counsel sought withdrawal with the liberty to file a fresh appeal under specific circumstances related to a recent CBIC circular. The respondent's counsel did not object to this request. Consequently, the appeal was dismissed as withdrawn. No costs were awarded. The operative direction was to dismiss the appeal as withdrawn with liberty as prayed for.

Key Issues

1. Whether the appellant, the Revenue, should be permitted to withdraw the appeal. The appellant, represented by the Senior Standing Counsel for CBIC, sought to withdraw the appeal. The grounds for withdrawal were not explicitly stated in the judgment, but the counsel requested liberty to file a fresh appeal if the matter fell within exceptions to a circular dated August 6, 2024, issued by the CBIC. The respondent's counsel had no objection to the withdrawal.