Commissioner Of Central Excise And Customs vs. M/S INDIA Coffee And Tea Distributing

Held

The Court held that the applicant-appellant is allowed to withdraw the appeal. The reasoning provided is based on the reasons stated in the application for withdrawal. The Court found no impediment to granting the request. Consequently, First Appeal No. 914 of 2004 was disposed of as withdrawn. As a direct result of the appeal being withdrawn, the interim order passed in Civil Application No. 4588 of 2004 was vacated, and that Civil Application was also disposed of accordingly. The ratio decidendi is that a party seeking to withdraw an appeal can do so if valid reasons are presented and no objection is raised or if the court finds the reasons sufficient.

Facts

The applicant-appellant, Commissioner of Central Excise & Customs (Now Commissioner of Central GST and Central Excise), Aurangabad, filed Civil Application No. 10075 of 2018 seeking permission to withdraw First Appeal No. 914 of 2004. The respondent is M/s India Coffee & Tea Distributing Co. Ltd., Paithan. The appeal was filed against an order that is not specified in this judgment. The application for withdrawal was made for reasons stated in the application. Civil Application No. 4588 of 2004, which had an interim order, was also disposed of as a consequence of the appeal being withdrawn.

Key Issues

The primary issue before the Court was whether to allow the applicant-appellant's request to withdraw the appeal. The applicant-appellant sought to withdraw First Appeal No. 914 of 2004. The Court had to decide whether to grant this request. The judgment does not record any specific arguments made by either side regarding the withdrawal, but it implies that the applicant-appellant made a request for withdrawal and the respondent's position is not explicitly detailed in terms of arguments against withdrawal.