Joint Commissioner Of Customs And Central Excise vs. M/S. Tecumseh Products INDIA LTD.

CEA/15/2005HC TelanganaGSTCNR HBHC01057708200506 January 2021Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD3 pages

AI SummaryWithdrawn

Held

The Court considered the letter from the Commissioner of Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, Hyderabad, seeking withdrawal of the appeal. The reason cited for withdrawal was that the value of the appeal was less than the monetary limit of Rs. 100 lakhs for filing appeals, as per Section 35R of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994. Consequently, the Court dismissed the appeal as withdrawn. No costs were awarded. Any pending miscellaneous petitions related to this appeal were also dismissed.

Facts

This is an appeal filed by the Joint Commissioner of Customs and Central Excise, Hyderabad, against M/s. Tecumseh Products India Ltd. The appeal challenges the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated November 17, 2004. This CESTAT order was itself preferred against an order of the Commissioner of Customs & Central Excise (Appeals) dated January 20, 2004, which in turn was against an order in original dated October 30, 2000, passed by the Assistant Commissioner of Customs and Central Excise concerning a refund. The appeal was filed under Section 35G of the Central Excise Act, 1944. In October 2020, the Commissioner of Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, Hyderabad, requested withdrawal of the appeal.

Key Issues

1. Whether the appeal is maintainable given the monetary limit for filing appeals as stipulated by Section 35R of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994? The appellant (Revenue) argued for withdrawal of the appeal on the grounds that its value was below the prescribed monetary limit of Rs. 100 lakhs for filing such an appeal. The respondent (M/s. Tecumseh Products India Ltd.) did not record any arguments in the judgment.

Sections Cited

Section 35G, Section 35R, Section 83

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

WEDNESDAY,THE SIXTH DAY OF JANUARY TWO THOUSAND AND TWENry ONE PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.AMARNATH GOUD CENTRAL EXCISE APPEALS NO: 15 OF 2005 Between: Joint Commrssioner of Customs and Central Excise, Hyderabad - lV Commissionerate, Hyderabad. ...APPELLANT AND M/S. Tecumseh Products lndia Ltd., Balanagar Township, Hyderabad. ...RESPONDENT (Appeal under Section 35 G of the Central Excise Act 1944, aggrieved by the order made in Final Order No, 1819 dated 17-11-2004 in Appeal No.E/ 468 12004, dated 17-03-2005 on the flle of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore preferred against the Order in Appeal ttlo. 01/2004 (H-IV) CE dated 20-01-2004 on the file of the Commissioner of Customs & Central Excise (Appeals), 7th Floor, Central Revenue Buildings, Basheerbagh, Hyderabad preferred against the Order in Original NO. C.No. V / 84 ll8l37l99 - Refunds dated 30-10-2000 on the file of The Assistant Commissioner of Customs and Central Excise, Division M, Hyderabad . Counsel for the Appellant:SRl. A RADHA KRISHNA Counsel for the Respondents:

IN THE HIGH

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Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.