Commissioner Of Central Excise Surat - Ii vs. Kusum Synthetics PVT LTD
Held
The Court granted permission as prayed for by the appellant and disposed of the appeal as withdrawn. The reasoning was based on the appellant's submission that the duty involved (Rs. 25,96,905/-) was below the monetary limit of Rs. 1,00,00,000/- set by the Board's instruction F.No.390/Misc/116/2017-JC dated 22.08.2019, and therefore, the appeal was being withdrawn as per the instructions of the Joint Commissioner. The Court also provided a conditional liberty to the appellant to seek revival of the appeal if there was any error in the computation of the tax effect or if the Board's instruction was not applicable for any reason.
Facts
The Commissioner of Central Excise, Surat-II (appellant) filed a tax appeal before the High Court of Gujarat at Ahmedabad against Kusum Synthetics Pvt Ltd (opponent). The appeal concerned a duty amount of Rs. 25,96,905/-. The appellant's counsel placed on record a communication from the Joint Commissioner, GST & Central Excise, Surat, instructing the withdrawal of the appeal. This instruction was based on the duty amount being less than the monetary limit of Rs. 1,00,00,000/- stipulated under a Board's instruction dated 22.08.2019.
Key Issues
1. Whether the tax appeal can be withdrawn by the appellant based on the monetary limit stipulated in the Board's instruction dated 22.08.2019, given that the duty involved is Rs. 25,96,905/-. Contentions of the Appellant: The appellant, through its learned senior standing counsel, argued that the appeal should be withdrawn as per the instructions received from the Joint Commissioner, GST & Central Excise, Surat. This instruction was based on the monetary limit for filing appeals, as per Board's instruction F.No.390/Misc/116/2017-JC dated 22.08.2019, which stipulates a limit of Rs. 1,00,00,000/-. The duty involved in the present appeal, Rs. 25,96,905/-, falls below this limit. Contentions of the Revenue/State: The judgment does not record any specific arguments made by the opponent (Kusum Synthetics Pvt Ltd).
Sections Cited
F.No.390/Misc/116/2017-JC
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
Mr. Dhaval D. Vyas, learned senior standing counsel for the appellant has placed on record a communication dated 21.10.2019 of the Joint Commissioner,
GST
&
Central
Excise Commissionerate, Surat instructing him that it has been decided to withdraw the captioned tax appeal as it involves duty of Rs.25,96,905/-, which is less than the monetary limit of Rs.1,00,00,000/-
stipulated
under Board's instruction issued vide F.No.390/Misc/116/2017-JC dated
The judgment continues below.
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