The Commissioner Of Customs And Central Excise vs. M/S. M.P.R. Refractories Limited
Held
The High Court dismissed the appeal as withdrawn. The Court noted the letter received from the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, Hyderabad, dated 10.2020, addressed to the Registrar (Judicial), High Court for the State of Telangana, requesting the withdrawal of the appeal. This withdrawal was sought in light of the enhanced monetary limit for filing appeals as per the instructions issued by the Central Board of Indirect Taxes and Customs (CBIC). The Court granted liberty to the Appellant to revive the appeal in the event of any mistake committed by the officer in withdrawing the appeal. No costs were awarded. Miscellaneous petitions pending in this appeal were also closed.
Facts
The Commissioner of Customs and Central Excise, Hyderabad-I Commissionerate (Appellant) filed an appeal against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appeal was preferred against an order in original passed by the Commissioner of Customs and Central Excise, Hyderabad-I Commissionerate. Subsequently, the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, Hyderabad, addressed a letter to the Registrar (Judicial) of the High Court for the State of Telangana, requesting the withdrawal of the appeal. This request was based on an instruction issued by the Central Board of Indirect Taxes and Customs (CBIC) enhancing the monetary limit for filing appeals before High Courts to Rs. 100 Lakhs. The appeal in question, CEA No. 6 of 2010, was listed among other cases to be withdrawn.
Key Issues
1. Whether the appeal filed by the Appellant is liable to be dismissed as withdrawn, considering the letter received from the Commissioner, Central Tax, Central Excise & Service Tax, Medchal GST Commissionerate, requesting withdrawal based on revised monetary limits for filing appeals. The Appellant (Commissioner of Customs and Central Excise) argued that the appeal should be withdrawn in accordance with the CBIC instructions dated 22.08.2019, which revised the monetary limit for filing appeals before High Courts to Rs. 100 Lakhs. The Appellant relied on these instructions and the subsequent letter to the High Court seeking withdrawal. The Respondent (M/s M.P.R. Refractories Limited) did not present any arguments as the matter was disposed of based on the Appellant's request for withdrawal.
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 (Special Original Jurisdiction) IVONDAY, 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 Between: The commissioner of customs and central Excise, Hyderabad-l commissonerate, L. B. Stadium Road, Basheerbagh, Hyderabad-500004. ...Appella nt AND IV/s lt/.P.R. Refractories Limited, Bollaram, lr/edak District ... Respondents Appeal under Section 35 (G) of Central Excise Act, 1944 against the order of customs Excise and service Tax Appellate Tribunal, south Zonal Bench Bangalore dated. 03.04.2009 in Appeal No. E/303/2008 in Final order No. g17l2oog preferred against the order in original No.'1 of 2008 dated. 22-01-2oo| on the file of the commissioner of customs and central Excise Hyderabad-l commissionerate, Hyderabad.
This Appeal coming on for hearing upon perusing the order of the Appellate court as well as the order of the commissioner and upon hearing the arguments of Sri A. Radha Krishna, Advocate for the Appellant and Sri V. Gopalakrishna Gokhaley, Advocate for the Respondent.
The Court made the following: JUDGMENT CE
The judgment continues below.
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