Commissioner Of Customs And Central Excise vs. M/S.Ici [I] LTD
Held
The Court held that the appeal should be dismissed as withdrawn. This decision was based on a letter received from the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, Hyderabad, requesting the withdrawal of the appeal. The letter cited the enhancement of monetary limits for filing appeals by the Department before the High Court as the reason for withdrawal. The Court noted that the appeal was being withdrawn due to the revised monetary threshold, which indicated that the amount in dispute was below the limit set by the CBIC for pursuing litigation. The Court granted liberty to revive the appeal in case of any mistake in the withdrawal process. No costs were awarded.
Facts
This is a Central Excise Appeal filed by the Commissioner of Customs and Central Excise, Hyderabad - IV Commissionerate, against an order of the Customs, Excise & Service Tax Appellate Tribunal. The appeal was preferred against a series of orders originating from the Assistant Commissioner of Customs & Central Excise. The appeal was listed for hearing, and arguments were presented by the advocates for both the appellant and the respondent. However, a letter was subsequently received from the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, Hyderabad, requesting the withdrawal of the appeal.
Key Issues
1. Whether the appeal, filed by the Commissioner of Customs and Central Excise, should be withdrawn based on the revised monetary limits for filing appeals set by the Central Board of Indirect Taxes (CBIC)? The appellant (Revenue) argued that the CBIC, through instructions issued in F.No. 390/Misc./116/2017-IC dated 22.08.2019, had set a monetary limit of Rs. 100 Lakhs for filing appeals before the High Court in Central Excise and Service Tax cases. This instruction, read with earlier instructions, aimed to reduce government litigation. The Commissionerate, in its letter to the High Court, stated that the duty/penalty amount involved in this appeal was below the threshold limit and did not fall under any exclusion category. Therefore, the appellant desired to withdraw the appeal. The respondent (M/s. ICI India Ltd.) did not record any arguments in the judgment. The judgment primarily focuses on the Revenue's request for withdrawal.
Sections Cited
Section 35(G), Section 35R, Section 83
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD IVONDAY, THE SIXTEENTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE M.S,RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.AMARNATH GOUD CEN TRAL E CISE APPEAL NO:31 OF 2008 Betwee n: commissioner of customs and central Excise, Hyderabad - IV commissionerate ...APPELLANT AND M/s.lCl ll LTD, rep by its IVanaging Director, Balanagar ...RESPONDENT Appeal under sect,on 35(G) of centrar Excise Act, 1944 as substituted by the Finance Act, 2oo3 against the order of customs, Excise & service Tax Appellate Tribunal, south Zonal Bench, Bangalore, in Final order No. 513-516/2007 dated 1' 10512007 in Appeal El579t20os preferred against the order in Appeal No.36/2005 (H-lv) cE dated 28/03/2005 in A.No. 2otzoos (H-tv) cE dated 2}to3t2o05 on the file of the commissioner of customs and central Excise (Appeals-ll) preferred against the order in original cEx No.i812004 dated 3ol12t2oo4 in c No.V/38/18/40/04-R of the Assistant commissioner of customs & central Excise, Hyderabad, N-Division at Secunderabad-ll This appeal coming on for hearing upon perusjng the order of the Appellate Tribunal as well as the order of t
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