Commissioner Of Central Excise And Service Tax vs. Suzuki Synthetics PVT LTD
Held
The Court held that permission to withdraw the appeal, as prayed for by the appellant, is granted. The appeal is disposed of as withdrawn. The reasoning is based on the appellant's instruction to withdraw the appeal due to it falling below the revised monetary limit of Rs. 1,00,00,000/- for High Court appeals, as per CBIC's instruction dated 22.08.2019. The Court also noted that the appeal did not involve substantial questions of law. The operative direction is that the appeal is disposed of as withdrawn. However, the Court provided a liberty to the appellant to seek revival of the appeal in case of any error in the computation of the tax effect or if the instruction dated 22.08.2019 is not applicable for any reason.
Facts
The Commissioner of Central Excise and Service Tax, the appellant, filed a tax appeal before the Gujarat High Court challenging an order. The respondent is Suzuki Synthetics Pvt Ltd. The appeal was filed prior to the revision of monetary limits for appeals. The appellant's counsel placed on record a communication from the Additional Commissioner (Legal) instructing withdrawal of the appeal. This instruction was based on a revised monetary limit of Rs. 1,00,00,000/- for High Court appeals, as per CBIC's instruction dated 22.08.2019. The appeal was stated to involve duty less than this revised monetary limit and did not involve substantial questions of law, as per earlier instructions dated 17.08.2011.
Key Issues
1. Whether the present tax appeal, involving a duty amount less than the revised monetary limit of Rs. 1,00,00,000/-, should be permitted to be withdrawn by the appellant, the Commissioner of Central Excise and Service Tax, in light of the CBIC's instruction dated 22.08.2019? The appellant, through its learned senior standing counsel, argued that the appeal should be withdrawn as per the instructions issued by the CBIC, citing the revised monetary limit for preferring appeals before the High Court. The appellant contended that the duty involved in the present appeal is less than the revised limit and does not involve any substantial questions of law, aligning with the criteria for withdrawal. The respondent, Suzuki Synthetics Pvt Ltd, did not record any specific arguments against the withdrawal in the judgment.
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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 11.10.2019 of the Additional Commissioner (Legal), Office of the Commissioner, Central GST & Central Excise, Legal Section, Gandhinagar Commissionerate instructing him to withdraw the appeal as the monetary limit fixed by the CBIC for preferring appeal before the High Court has been now revised to Rs.1,00,00,000/- through Board's instruction issue
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