Commissioner Of Customs, Central Excise And Servive Tax vs. M/S. Shri Prabhakar Reddy
Held
The High Court, having regard to the letter dated 06-11-2020 from the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, Hyderabad, requesting the withdrawal of the appeal, dismissed the appeal as withdrawn. The Court granted liberty to revive the appeal in the event of any mistake committed by the said Officer in withdrawing it. No costs were imposed. The reasoning for the withdrawal was based on the CBIC's instructions to enhance monetary limits for filing appeals, thereby reducing government litigation. The instruction specified a monetary limit of Rs. 1,00,00,000/- for appeals before High Courts. The appeal was considered to be below this threshold, prompting the withdrawal request. The Court did not decide on the merits of the original dispute.
Facts
The Commissioner of Customs, Central Excise and Service Tax, Hyderabad, filed an appeal before the High Court against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT's order was in appeal against the order of the Commissioner of Customs, Central Excise and Service Tax, Hyderabad-IV. The appeal before the High Court concerned a dispute related to Service Tax. Subsequently, the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, Hyderabad, addressed a letter to the Registrar (Judicial) of the High Court, dated 06-11-2020, requesting the withdrawal of this appeal. This request was made in light of enhanced monetary limits for filing appeals by the Department, as per instructions from the Central Board of Indirect Taxes and Customs (CBIC). The appeal was listed for hearing on November 16, 2020.
Key Issues
1. Whether the appeal filed by the Commissioner of Customs, Central Excise and Service Tax is maintainable in light of the revised monetary limits for filing appeals by the Department before the High Court, as stipulated by the Central Board of Indirect Taxes and Customs (CBIC)? The Petitioner (Commissioner) argued that the appeal should be withdrawn as per the CBIC's instructions dated 22.08.2019, which raised the monetary limit for filing appeals before the High Courts to Rs. 1,00,00,000/-. The Petitioner contended that the current appeal falls below this enhanced threshold and therefore, should not be pursued. The Respondent (Shri Prabhakar Reddy) did not present any arguments as the appeal was dismissed as withdrawn. 2. Whether the appeal should be dismissed as withdrawn based on the Petitioner's request? The Petitioner sought to withdraw the appeal, citing the aforementioned revised monetary limits and the instructions issued by the CBIC. The Respondent did not oppose the withdrawal.
Sections Cited
Section 35(G), Section 144, Section 35R, Section 83
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original J urisdiction) I\4ONDAY, THE SIXTEENTH DAY OF NOVEIVBER TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.AMARNATH GOUD CENTRAL EXCISE APPEALS NO: 136 OF 2011 Betwee n: Conrmissioner of Customs, Central Excise Commissonerate. Hyderabad- A.P and Service Tax Hyderabad-lV ...AppellanUAppellant ANO lr//s Shri Prabhakar Reddy, Transport Contractor, Shop No. W-1 1, CIE Balanagar, Hyderabad. A.P. ...RespondenURespondent Appeal under Section 35 (G) of Central Excise Acl, 1944 as amended by Section 144 of the Finance Act, 2003 against the order of Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench Bangalore dated. 21 .12.2A10 in Appeal No.STl258 and 381 of 2008 in final Order No. 1536 of 2010 preferred agairlst the order in Original No. O3 of 2008 (Service Tax) dated.29.O2.2OO8 on the file of the Commissioner of Customs, Central Excise and Service Tax, Hyderabad-lV Commissionerate.
This Appeal coming on for hearing upon persuing the order of the Appellate Court as well as the order of the Commissioner and upon hearing the arguments of Sm
The judgment continues below.
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