Commissioner Of Central Tax GST And Central Excise vs. M/S St Microelectronics PVT. LTD.
Held
The Court held that the appeal filed by the revenue was not maintainable. The reasoning was based on the admission by both parties that the revenue involved in the present appeal was below the monetary limit of Rs. 1 crore, as stipulated by the CBEC vide circular no. 390/Misc./116/2017-JC dated August 22, 2019. Consequently, the Court dismissed the appeal on the ground of the disputed tax being below the threshold limit. No specific finding was made on the merits of the CESTAT's order. The operative direction was the dismissal of the appeal.
Facts
The Commissioner of Central Tax, GST and Central Excise (appellant/revenue) filed an appeal under Section 35G of the Central Excise Act, 1944, against the final order of the CESTAT dated July 3, 2018. The respondent is M/s St Microelectronics Pvt. Ltd. (assessee). During the proceedings, it was stated at the Bar that the revenue involved in the present appeal is below the monetary limit of Rs. 1 crore, as set by the CBEC vide circular no. 390/Misc./116/2017-JC dated August 22, 2019. This fact was admitted by both parties.
Key Issues
1. Whether the appeal filed by the revenue is maintainable given that the disputed tax amount is below the monetary threshold limit prescribed by the CBEC circular dated August 22, 2019? The revenue argued that the appeal was filed under Section 35G of the Central Excise Act, 1944, and the CESTAT's order was under challenge. The assessee, through their counsel, stated that the revenue involved was below the monetary limit of Rs. 1 crore set by the CBEC circular. The revenue admitted this position. Therefore, the primary issue before the Court was the consequence of this admitted fact on the maintainability of the appeal.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
Court No. - 21 Case :- CENTRAL EXCISE APPEAL No. - 161 of 2019 Appellant :- Commissioner Of Central Tax Gst And Central Excise Respondent :- M/S St Microelectronics Pvt. Ltd. Counsel for Appellant :- Ramesh Chandra Shukla Counsel for Respondent :- Nishant Mishra Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Sri Ramesh Chandra Shukla, learned counsel for the revenue and Sri Nishant Mishra, learned counsel for the assessee.
Present appeal has been filed by the revenue under Section 35G of the Central Excise Act, 1944 arising from the final order of the CESTAT dated 3.7.2018 passed by Customs Excise and Service Tax Appellate Tribunal, Allahabad.
At the outset, it has been stated at the Bar that the revenue involved in the present appeal is below the monetary limit of Rs.1 crore set by the CBEC vide his circular no. 390/Misc./116/2017-JC dated 22-Aug-2019. 4. The above position being admitted to the parties, the present appeal is dismissed for reason of the disputed tax being below threshold limit. Order Date :- 9.11.2021 Prakhar
The judgment continues below.
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