The Commissioner Of GST And Central Excise vs. M/S. Tamilnadu Spinning Mills Association
Facts
The Commissioner of GST and Central Excise, Madurai, filed a Civil Miscellaneous Petition (CMP) to condone a 40-day delay in restoring an appeal (CMA(MD).240 of 2019) that had been dismissed as withdrawn. The original appeal challenged a Final Order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in 2018, which arose from an Order-in-Original passed by the Commissioner of Central Excise, Madurai, in 2012. The High Court had previously dismissed the appeal as withdrawn on October 4, 2019, leaving the substantial questions of law open. The petitioner sought restoration, arguing the withdrawal was erroneous.
Held
The Court dismissed the Civil Miscellaneous Petition seeking condonation of delay and restoration of the appeal. The Court reasoned that the substantial questions of law that were to be considered in the main appeal had been settled by the Hon'ble Supreme Court in the case of State of West Bengal and others vs. Calcutta Club Limited. This Supreme Court judgment was rendered on 03.10.2019, which was prior to the High Court's order dismissing the appeal as withdrawn on 04.10.2019. Given that the law is settled, the Court found no reason to condone the delay and restore the appeal, deeming it a futile exercise. The operative direction was the dismissal of the petition.
Key Issues
1. Whether the delay of 40 days in restoring the appeal should be condoned, considering the appeal was dismissed as withdrawn on 04.10.2019? (Question of procedure/limitation). Petitioner's contention: The petitioner, Commissioner of GST, argued that the appeal was wrongly withdrawn and sought its restoration. Respondent's contention: The respondent, M/s. Tamilnadu Spinning Mills Association, argued that the substantial questions of law were settled by the Hon'ble Supreme Court in Civil Appeal No.4184 of 2009 (State of West Bengal and others vs. Calcutta Club Limited), decided on 03.10.2019, a day before the High Court's dismissal order. Therefore, restoring the appeal would be a futile exercise as the law on the matter is already settled.
Sections Cited
Section 35 G of Central Excise Act 1944, Section 83 of the Finance Act 1944, Section 5 of Limitation Act
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Civil Appellate Juri iction Tue ay, the Nineteenth day of December Two Thousand and Twenty Three PRESENT The Hon`ble Mr.Justice RMT.TEEKAA RAMAN AND The Hon`ble Mr.Justice P.B. BALAJI in CMA(MD).240 of 2019 The Commissioner of GST and Central Excise, Central Revenue Building Madurai.
... Petitioner/Appellant ..Vs.. M/s. Tamilnadu Spinning Mills Association No.2 Karur Road, Near Beschi College, Modern Nagar Dindigul - 624001. ... Respondent/Respondent Prayer :- Civil Miscellaneous petition filed U/s.5 of Limitation Act to condone the delay of 40 days in restore the appeal in C.M.A.(MD) No.240 of 2019 to the file of this 1/5 https://www.mhc.tn.gov.in/judis Court . Prayer in CMA(MD).No.240 of 2019: Civil Miscellaneous Appeal filed under Section 35 G of Central Excise Act 1944 r/w Section 83 of the Finance Act 1944, to set aside the Final order No.43192/2018 dated 12.12.2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai in Appeal No.ST/430/2012-DB, arising o
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.