The Commissioner Of GST And Central Excise vs. K.Balaji

Facts

The appellant, the Commissioner of GST and Central Excise, Madurai Commissionerate, filed a Civil Miscellaneous Appeal (CMA) before the Madurai Bench of the Madras High Court. The appeal was filed under Section 35G of the Central Excise Act, 1944, challenging the final order FO/A/40307/2024-EX(DB) dated 20.03.2024 passed by the CESTAT, Chennai. The respondent in the appeal was K. Balaji. The appeal was accompanied by a Civil Miscellaneous Petition (CMP). The appeal was listed for hearing before a Division Bench of the High Court.

Held

The Court noted that the learned counsel appearing for the appellant sought permission to withdraw the appeal and had made an endorsement to that effect. Consequently, the Civil Miscellaneous Appeal was dismissed as withdrawn. No costs were awarded. The connected miscellaneous petition was also closed. The judgment does not delve into the merits of the original dispute or the CESTAT order, as the appeal was disposed of on the procedural ground of withdrawal.

Key Issues

1. Whether the appellant has grounds to pursue the appeal against the CESTAT's final order dated 20.03.2024? The appellant's counsel sought permission to withdraw the appeal, making an endorsement to that effect. The judgment does not record any specific arguments made by the respondent. The appellant's decision to withdraw the appeal implies a concession or a strategic decision not to press the grounds of appeal, but the specific reasons for withdrawal are not detailed in the judgment.