The Principal Commissioner vs. M/S Jayaswal Neco Industries LTD.
Facts
The appeal was filed by the Principal Commissioner, CGST & Central Excise, Raipur against an order dated 17.10.2017 passed by the Customs, Excise, Service Tax Appellate Tribunal (CESTAT). The respondent is M/s Jayaswal Neco Industries Ltd. The appellant sought withdrawal of the appeal by filing an Interlocutory Application (I.A. No. 1 of 2018). The reason cited for withdrawal was that the duty involved in the case was below Rs. 50,00,000/-, which is the revised monetary limit for pursuing matters before the High Court as per the litigation policy notified on 11.07.2018.
Held
The Court granted permission to the appellant to withdraw the appeal. The reasoning was based on the appellant's submission that the amount of duty involved was below the monetary limit of Rs. 50,00,000/- stipulated in the revised litigation policy. Consequently, the appeal was dismissed as withdrawn. No specific findings on the merits of the CESTAT order were made, as the appeal was disposed of on procedural grounds related to the litigation policy. The operative direction was to dismiss the appeal as withdrawn.
Key Issues
1. Whether the appeal filed by the appellant is maintainable before the High Court given the revised monetary limit for litigation policy. The appellant argued that the duty involved is below the threshold of Rs. 50,00,000/- as per the litigation policy dated 11.07.2018, and therefore, sought to withdraw the appeal. The respondent's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 40 of 2018 The Principal Commissioner CGST & Central Excise, GST Bhavan, Dhamtari Road, Tikrapara, Raipur, Chhattisgarh. ---- Appellant Versus M/s Jayaswal Neco Industries Ltd. Siltara Growth Centre, Raipur, Chhattisgarh. ---- Respondent For Appellant : Shri Maneesh Sharma, Advocate. For Respondent : Shri Ashish Surana, Advocate. Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice Parth Prateem Sahu, Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 02.09.2019
This appeal arises from Annexure A/1 order dated 17.10.2017 passed by the Customs, Excise, Service Tax Appellate Tribunal, Principal Bench, New Delhi (for short, 'CESTAT') in Appeal No. E/50761/2017. 2. Today, when the matter came up for consideration, the learned standing counsel for the Appellant submits that I.A. No. 1 of 2018 has been filed seeking for withdrawal of the appeal as the amount of duty involved in the instant case is below Rs. 50,00000/- (fifty lacs) which is the monetary limit for pursuing the matter before the High Court as per the revised norms in respect of litigation policy notified vide in
The judgment continues below.
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