The Commissioner Of GST & vs. M/S.Mahasemam Trust
Facts
The Commissioner of GST & Central Excise, Madurai (appellant/Revenue) filed a Civil Miscellaneous Appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The CESTAT had set aside an Order-in-Original passed by the Commissioner of Central Excise, Madurai. The Order-in-Original had confirmed a demand and interest for the period from 01.05.2006 to 30.04.2007 against M/s.Mahasemam Trust (respondent). The appeal was admitted on substantial questions of law concerning the interpretation of "any other person" under Section 65(105)(zm) of the Finance Act, 1994, and the correctness of setting aside mandatory interest and penalty under Sections 75, 77, and 78.
Held
The Court noted that the Central Board of Indirect Taxes and Customs (CBITC) had issued a circular dated 22.08.2019, which fixed monetary limits for the Department to file appeals against orders of the Tribunal. This circular stipulated that appeals would only be entertained if the monetary limit exceeded Rs. 1 crore. The Court observed that this instruction was applicable to pending cases as well. Consequently, applying this circular, the Court dismissed the appeal as withdrawn. The substantial questions of law raised in the appeal were expressly left open, and no costs were awarded.
Key Issues
1. Whether, in the facts and circumstances of the case, the Hon'ble Tribunal was justified in law in setting aside the order in original confirming demand and interest for the period from 01.05.2006 to 30.04.2007, when the words “any other person” was part of the definition under Section 65(105)(zm)? 2. Whether the order of Hon'ble Tribunal by setting aside the mandatory interest, penalty under Sections 75, 77 and 78 of the Finance Act, 1994 is legally correct and proper for the period from 01.05.2006 to 30.04.2007? Petitioner/Appellant (Revenue) arguments: The Revenue's arguments are implicitly contained within the substantial questions of law framed, suggesting they contended that the Tribunal erred in setting aside the demand, interest, and penalty, particularly in light of the definition of "any other person" under Section 65(105)(zm) and the provisions for interest and penalty. Respondent (M/s.Mahasemam Trust) arguments: The judgment does not record specific arguments made by the respondent. However, their position would be in support of the CESTAT's order.
Sections Cited
Section 65(105)(zm), Section 75, Section 77, Section 78
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 04.10.2019 CORAM: THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE Mrs.JUSTICE R.THARANI The Commissioner of GST & Central Excise Central Revenue Building, Madurai 625 002. ... Appellant/Appellant Vs. M/s.Mahasemam Trust, 1 & 2 Popular House, Lake Area, Melur Road, Uthankugi, Madurai-625 107 ... Respondent/Respondent PRAYER: Civil Miscellaneous Appeal filed under Section 35 G of Central Excise Act 1944, to set aside the Final Order Nos.42115- 42116/2018 dated 23.07.2018 passed by the Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Chennai in Appeal No.ST/23/2011- DB, ST/118/2011-DB arising out of Order-in-original No.1/2010 ST dated 23.11.2010 passed by the Commissioner of Central Excise, Madurai.
For Appellant : Mr.B.Vijay Karthikeyan For Respondent : Mr.S.Jaikumar JUDGMENT [Judgment of this Court was delivered by T.S.SIVAGNANAM, J.] Heard Mr.B.Vijay Karthikeyan, learned counsel appearing for the appellant and Mr.S.Jaikumar, learned counsel appearing for the the respondent. 2.This appeal has been filed by the Revenue challenging the order passed by the
The judgment continues below.
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