C.C.E. C.C- Hyderabad -Iii vs. M/S Select Foam Products

Held

The Court recorded the submission made by the appellant's counsel, Sri B. Narasimha Sharma, Senior Counsel for Central Taxes, who sought to withdraw the appeal. The ground for withdrawal was that the value of the appeal was below the monetary limit sanctioned by the Central Government. Based on this submission, the Court dismissed the appeal as withdrawn. No order as to costs was made. Consequently, any pending miscellaneous petitions were also closed.

Facts

This is an appeal filed by the Commissioner of Central Tax, Ranga Reddy GST Commissionerate, against an order passed by the Customs, Central Excise & Service Tax Appellate Tribunal (CESTAT). The CESTAT's order was in appeal against an Order in Original passed by the Commissioner of Customs, Central Excise and Service Tax, Hyderabad - III. The respondent in this appeal is M/s Select Foam Products. The appeal was filed under Section 35-G of the Central Excise Act, 1944. The appellant's counsel sought to withdraw the appeal on the ground that the value of the appeal was below the monetary limit sanctioned by the Central Government.

Key Issues

1. Whether the appeal is maintainable before this Court given the monetary limit for appeals sanctioned by the Central Government? Petitioner's Argument: The petitioner, represented by Sri B. Narasimha Sharma, Senior Counsel for Central Taxes, sought to withdraw the appeal. The stated reason for withdrawal was that the value of the appeal was below the monetary limit sanctioned by the Central Government. Revenue's Argument: No arguments were recorded for the revenue or State in this matter, as the appeal was withdrawn by the appellant.