The Commissioner, Ce And Stat vs. M/S. Pon Pure Chemical INDIA PVT. LTD.
Held
The High Court considered a letter dated October 2020 from the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, addressed to the Registrar (Judicial). This letter requested the withdrawal of the appeal. The basis for withdrawal was the revised monetary limit of Rs. 100 Lakhs for filing appeals before the High Court, as set by the CBIC. The letter indicated that the duty/penalty amount involved in this appeal was below the threshold limit and did not fall under any exclusion categories. Consequently, the Court ordered the appeal to be dismissed as withdrawn. The Court also granted liberty to revive the appeal if there was any mistake in the withdrawal process. No costs were awarded. Any pending miscellaneous petitions related to this appeal were also closed.
Facts
The appellant, the Commissioner of Customs, Central Excise and Service Tax, Hyderabad-I, filed an appeal under Section 35(G) of the Central Excise Act, 1944, against an order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT). The CESTAT's order was in turn against an order of the Commissioner of Central Excise, Hyderabad-I, which upheld an order of the Deputy Commissioner Central Excise, Jinnaram Division. The respondent is M/s. Pon Pure Chemical India Pvt. Limited. The appeal was filed against the orders concerning the tax period(s) not explicitly stated but implied to be prior to the current GST regime. The amount in dispute is not explicitly stated in the judgment excerpt but is implicitly related to the monetary limits for appeals. The procedural history involves multiple levels of appeal, culminating in this High Court appeal.
Key Issues
1. Whether the appeal filed by the Revenue is maintainable given the revised monetary limits for filing appeals before the High Court. The appellant (Revenue) argued for withdrawal of the appeal based on a letter from the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, dated October 2020. This letter cited instructions from the Central Board of Indirect Taxes and Customs (CBIC) setting a monetary limit of Rs. 100 Lakhs for filing appeals before the High Court in legacy Central Excise and Service Tax cases. The letter stated that 17 cases, including the present one, were pending before the High Court with duty/penalty amounts below this threshold and did not fall under exclusion categories. The respondent (M/s. Pon Pure Chemical India Pvt. Limited) did not present arguments as the appeal was withdrawn by the appellant.
Sections Cited
Section 35(G), Section 35R
AI-generated summary — verify with the full judgment below
MONDAY .THE SIXTEENTH DAY OF NOVEIVBER TWO THOUSAND AND TWENT ' PRESENT THE HONOURABLE SRI JUS.TICE M.S.RAMACHANDRA RAO THE HoNouRABLE sRr"flt?,". T.AMARNATH GouD Between: The Commjssjoner. Custom.s, Central Excise and Service Tax, Hyderabad - l, c-ommissionerate, Kendriva shurr<-eh;;n Trrr..,""Iouql.,,, iiva?roJi soo'oo'+'""" (Presentty, The commissiorei oi cenirai rli, cl"nirli'rr.ise & Service Tax, A,4edchar Commissionerate ) ...APPELLANT AND It/l/s. Pon Pure Chemical lndia pvt. Limited. Sv.No Road, Jinnaram, l\,4edak ltrlandal. Telangana - 502'31 9 CENTR AL EXCISE APPEALS NO. 171 0 F 2017 488, Eonthapalli Tempte ...RESPONDENT Appeal under Section 35 (G) of Central Excise Act, 1944 as substituted by the Finance Act, 2003 against the order of Customs, Excise & Service Tax Appellate Tribunal, Regional Bench, Hyderabad dated 03.01 .2011 in Final Order No.A/30005- 3001012017 A13000612017 preferred against the order in Appeal No. HYD-EXCUS- OO1-APP-038-043-15-16 APP-039-15-16 dated 31012.2015 on the fite of the Commissioner of Central Excise, Hyderabad - I Commissionerate preferred against the order in Original No.46112014-15 R dated 12.03.2015 on the file of Deputy Commissioner Cent
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