Technics Through Proprietor Abhay Tandon vs. Coomissioner, Central Tax GST & Central Excise, Delhi-North
Held
The Court did not decide the substantive issues regarding the maintainability of the appeal or the merits of the CESTAT order. Instead, the learned counsel for the appellant, upon being questioned by the Court about the maintainability of the petition, sought permission to withdraw the appeal. The appellant stated that their client intended to approach the Department under the proposed "Sabka Vishwas (Legacy Dispute Resolution Scheme 2019)". The Court granted the prayer for withdrawal. Therefore, no finding was rendered on the legal questions raised or implied. The operative direction was to dismiss the appeal as withdrawn.
Facts
The petitioner, Technics through Proprietor Abhay Tandon, is aggrieved by an order dated January 10, 2018, passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT). This CESTAT order partly modified a prior order dated March 20, 2017, and remanded the matter to the adjudicating authority for a fresh computation regarding the petitioner's entitlement to SSI exemption and cum duty benefits. The petitioner filed a petition before the High Court. The Court, at the outset, questioned the maintainability of the petition, expressing a prima facie view that no appeal lies against the impugned CESTAT order to the High Court.
Key Issues
1. Whether a writ petition/appeal lies before the High Court against an order passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) that partly modifies a previous order and remands the matter to the adjudicating authority for fresh computation of SSI exemption and cum duty entitlement. The petitioner argued for the maintainability of the appeal. The respondent (Commissioner, Central Tax GST & Central Excise, Delhi-North) did not present any arguments as none appeared. The Court's prima facie view was that the appeal was not maintainable.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2019
The appellant is aggrieved by an order dated 10.01.2018, passed by the Customs Excise and Service Tax Appellate Tribunal whereby, the order on the appeal dated 20.03.2017, has been partly modified and the matter has been remanded to the adjudicating authority for making fresh computation in respect of the entitlement of the appellant to SSI exemption and cum duty.
At the outset, we have requested the learned counsel for the appellant to address this Court on the maintainability of the present petition as it is our prima facie view that no appeal would lie against the impugned order to the High Court.
At this stage, learned counsel for the appellant states that he may be permitted to withdraw the pre
The judgment continues below.
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