Commissioner Of Central Excise& Customs vs. Marigold Coatings PVT.LTD.
Held
The Court granted permission to withdraw the appeal as prayed for. The reasoning was based on the Appellant's submission that the amount in dispute was below the threshold limit specified for preferring an appeal under the instructions dated July 11, 2018, issued by the Central Board of Indirect Taxes and Customs. The Respondent did not object to this request. Therefore, the Court allowed the withdrawal. No specific issue regarding the merits of the tax dispute was decided. The operative direction was to dismiss the appeal as withdrawn.
Facts
The Commissioner of Central Excise & Customs (Appellant) filed a Tax Appeal before the High Court of Gujarat against Marigold Coatings Pvt. Ltd. (Opponent). The appeal was filed concerning a tax dispute. The Appellant's counsel, Mr. Ankit Shah, placed on record a communication dated March 28, 2019, from the Assistant Commissioner, Central Tax GST, Vadodara, instructing him to withdraw the appeal. The reason cited for withdrawal was that the amount involved in the tax appeal was below the threshold limit specified for preferring an appeal under instructions dated July 11, 2018, issued by the Central Board of Indirect Taxes and Customs. The Respondent's counsel had no objection to the withdrawal.
Key Issues
1. Whether the Appellant should be permitted to withdraw the captioned appeal, considering the amount in dispute is below the prescribed monetary limit for filing appeals as per the instructions dated July 11, 2018, issued by the Central Board of Indirect Taxes and Customs. Contentions: Petitioner (Appellant): The Appellant argued that the appeal should be permitted to be withdrawn as the amount involved falls below the threshold limit for preferring an appeal, as per the instructions dated July 11, 2018, issued by the Central Board of Indirect Taxes and Customs. They sought permission to withdraw the appeal on this ground. Respondent: The Respondent had no objection to the appeal being permitted to be withdrawn.
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Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
Mr. Ankit Shah, learned senior standing counsel for the appellant has placed on record a communication dated 28.3.2019 of the Assistant Commissioner, Central Tax GST, Vadodara instructing him to withdraw the captioned appeal. The learned senior standing counsel submitted that the amount involved in the tax appeal is below the threshold limit specified for preferring an appeal under the Instructions dated 11.7.2018 issued by the Central Board of Indirect Taxes and Cus
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