Commr Of Central Excise And Service Tax, Hyderabad vs. M/S Jay Engigg Works LTD., Hyderabad
Held
The Court allowed the withdrawal of the appeal. The decision was based on a letter received from the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, requesting the withdrawal of the appeal. This request was made in accordance with instructions issued by the Central Board of Indirect Taxes and Customs (CBIC) regarding the enhancement of monetary limits for filing appeals before the High Court. The CBIC instructions stipulated a monetary limit of Rs. 100 Lakhs for filing appeals in legacy Central Excise and Service Tax cases. The appeal was dismissed as withdrawn, with liberty granted to the appellant to seek redressal if any mistake was committed by the officer in withdrawing the appeal. No costs were awarded. Any pending miscellaneous petitions were also closed.
Facts
This case involves a Central Excise Appeal filed by the Commissioner of Central Excise and Service Tax, Hyderabad-IV Commissionerate, against M/s Jay Engineering Works Ltd. The appeal challenges multiple orders passed by the Commissioner (Appeals-II) and the Commissioner of Central Excise & Service Tax, Hyderabad-IV Commissionerate, concerning various orders-in-appeal and orders-in-original related to refunds. The appeal was filed under Section 35-G of the Central Excise Act, 1944. The respondent, M/s Jay Engineering Works Ltd., did not appear before the High Court. Subsequently, the appellant's counsel submitted a letter from the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, requesting withdrawal of the appeal.
Key Issues
1. Whether the appeal should be dismissed as withdrawn, considering the letter from the Commissioner requesting withdrawal. 2. Whether the withdrawal of the appeal is permissible in light of the instructions issued by the Central Board of Indirect Taxes and Customs (CBIC) regarding monetary limits for filing appeals. The appellant argued for withdrawal based on the CBIC instructions which set a monetary limit of Rs. 100 Lakhs for filing appeals before the High Court in legacy Central Excise and Service Tax cases. The respondent did not appear to argue their case. The court had to decide whether to allow the withdrawal based on the appellant's request and the supporting CBIC instructions.
Sections Cited
Section 35-G, Section 35R
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD N/ONDAY ,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 EXC ISE APPEAL NO 136 0F 2017 Appeal under Section 35-G of Central Excise Act, 1944 as amended by Section '144 of the Finance Act, 2003 against the order of the cusloms, Excise and Service Tax Appellate Tribunal, Regional Bench, at Hyderabad dated 24-08-2016 in Appeal No. E / 541 l2oo7 -DB in Final order No. 30751 of 2016 preferred against the orders of the Commissioner ( Appeals - ll ) , Customs, Central Excise & Service Tax, Hyderabad dated2S-04-2010 in Order-in- Appeal No. 1612010 ( H-lV) ( D) CE , dated '1 O-1 1-2009 in Order -in-Appeal No. 4712009 ( H-lV) CE , dated 20-05-2009 in Order - in - Appeal No. 19/2009 ( H-lV) CE' dated 30-09-2008 in Order -in- Appeal No, 47 12008 ( H-lV) CE, dated 12-03-2007 in Order - in- Appeal No. 12 12007 ( H-lV) CE, dated 10-1 1-2005 in order -in- Appeat No. 122 t2005 preferred against the orders of the commissioner of central Excise & Service Tax, Hyderabad - lV commlssionerate, Hyderabad, dated 07-09-2009 Order - in
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