The Commissioner Of Central Excise And Customs vs. Sri Bharat Kumar Agarwal
Facts
The Commissioner of Central Tax and Central Excise, Secunderabad GST Commissionerate (appellant) filed a Central Excise Appeal against an order passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The CESTAT's order was in appeal against an Order-in-Original passed by the Commissioner of Customs and Central Excise, Hyderabad - II Commissionerate. The respondent is Sri Bharat Kumar Agarwal, M/s. Sunder Silk Mills [P] Ltd. The appeal was filed under Section 35G of the Central Excise Act, 1944. The appellant's counsel sought to withdraw the appeal with liberty to file afresh if it falls within exceptions to a CBIC circular dated 06.08.2024. The respondent's counsel had no objection.
Held
The Court allowed the withdrawal of the appeal as prayed for by the appellant. The appellant sought to withdraw the Central Excise Appeal with the liberty to file it afresh, provided the matter fell within the exceptions to the circular dated 06.08.2024, issued by the CBIC. The learned counsel for the respondent had no objection to this request. Consequently, the Court dismissed the appeal as withdrawn, granting the liberty prayed for. No costs were awarded. Any pending interlocutory applications were also closed. The Court did not decide on the substantive issues of the original dispute, as the appeal was disposed of on a procedural ground.
Key Issues
1. Whether the appellant can withdraw the appeal with liberty to file afresh, considering the provisions of the Central Excise Act, 1944 and any relevant circulars. Petitioner's Argument: The appellant, represented by Sri Dominic Fernandes, Senior Standing Counsel for CBIC, sought to withdraw the appeal. The request was made with the liberty to file the appeal afresh, contingent upon the case falling within the exceptions outlined in the CBIC circular dated 06.08.2024. No specific arguments were presented regarding the merits of the original dispute, as the focus was on the withdrawal request. Revenue's Argument: The respondent's counsel, Sri S. Ravi, stated that they had no objection to the appellant's request for withdrawal with liberty to file afresh.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
[ 3411 ] 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 HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO CENTRAL EXCISE APPEAL NO: 21 OF 2008 Central Excise Appeal filed under Section 35G of the Central Excise Act, 1944 against the Order dated 15.11.2006 passed in Appeal No. E170912004, Final Order No. 1901 on the file of the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, FKCCI - WTC Building, K.G. Road, Bangalore preferred against the Order dated 31.03.2004 passed in Order - in - Original No. 1 1 of 2004-C EX on the file of the Commissioner of Customs and Central Excise, Hyderabad - ll Commissionerate, L.B.Stadium Road, Basheerbagh, Hyderabad.
Between: Commissioner of Central Tax and Central Excise, Secunderabad GST Commissionerate, GST Bhavan, Basheerbagh, Hyderabad. (Amended vide Court Order dated 23.07.2024 in l.A.No. 1 of 2024) ...Appellant AND Sri Bharat Kumar Agarwal, M/s.Sunder Silk Mills [P] Ltd, 1-8-673, lDA., Azamabad, Hyderabad - 500 020. ...Respondent Sri Dominic Fernandes, Senior SC for CBIC Counsel for the Appella
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