Commissioner Of CGST And Central Excise Commissionerate vs. M/S Bee Am Industries PVT LTD

Held

The Court allowed the withdrawal application filed by the appellant. The Court noted the submission made by the learned counsel for the appellant that the appellant did not want to press the matter any further and wished to withdraw the Appeal. In view of this submission and the averments in the withdrawal application, the application was allowed. Consequently, the Central Excise Appeal was dismissed as withdrawn. No specific provisions of the CGST Act or Central Excise Act were discussed in relation to the merits of the case, as the appeal was withdrawn.

Facts

The appellant, Commissioner of CGST & Central Excise Commissionrate, Dehradun, filed Central Excise Appeal No. 30 of 2017 against M/s Bee Am Industries Pvt. Ltd. The appeal was filed before the High Court of Uttarakhand at Nainital. The respondent, M/s Bee Am Industries Pvt. Ltd., was not represented before the Court. The appellant filed a withdrawal application (CLMA No. 16120 of 2019) seeking to withdraw the appeal.

Key Issues

1. Whether the appellant should be permitted to withdraw the appeal. This issue arises from the appellant's submission that they do not wish to press the matter further. The respondent did not present any arguments. The Court had to decide whether to allow the withdrawal application based on the appellant's request.