CGST And Central Excise vs. Man Trucks INDIA PVT. LTD.
Held
The Court allowed the application for withdrawal of the appeal. The reasoning was based on the Circular dated 06.08.2024, which sets a minimum tax effect of Rs. 2 crore for filing appeals before the High Court in legacy Central Excise & Service Tax matters. Since the appellant indicated that the appeal fell below this threshold, the Court found it appropriate to permit the withdrawal. The appeal was dismissed as withdrawn, with the explicit note that the question of law remains open to be decided in appropriate future proceedings. No specific finding was made on the merits of the original dispute or the legality of the order under challenge.
Facts
The appellant, CGST and Central Excise, filed an appeal before the High Court of Madhya Pradesh at Indore. The respondent is Man Trucks India Pvt. Ltd. The appeal was filed against an order or action not specified in the judgment. The appellant sought to withdraw the appeal based on a Circular dated 06.08.2024, which sets monetary limits for filing appeals by the department before CESTAT, High Court, and Supreme Court in legacy Central Excise & Service Tax matters. The Circular stipulates a minimum tax effect of Rs. 2 crore for appeals before the High Court. The application for withdrawal was allowed, and the appeal was dismissed as withdrawn.
Key Issues
1. Whether the appeal filed by the appellant is maintainable before the High Court given the monetary limits prescribed by the Circular dated 06.08.2024 for legacy Central Excise & Service Tax matters? Contentions of the Appellant: The appellant argued that the appeal should be withdrawn as the tax effect is below the prescribed monetary limit of Rs. 2 crore for High Court appeals, as per the Circular dated 06.08.2024. They sought to withdraw the appeal on this ground, leaving the question of law open for future adjudication. Contentions of the Revenue/State: The judgment does not record any specific contentions from the revenue or state regarding the maintainability of the appeal or the interpretation of the circular. The court allowed the application for withdrawal based on the appellant's submission.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Per: Justice Sushrut Arvind Dharmadhikari Heard on I.A.No.11240/24, application for withdrawal of the appeal on the ground of monetary limits being set vide Circular dated 06.08.2024 for filing appeals by the department before CESTAT, High Court and Supreme Court in legacy Central Excise & Service Tax. As per the Circular, the minimum tax effect before the High Court is Rs.2 crore, therefore, this appeal is withdrawn leaving the question of law open to be decided in appropriate proceedings. On due consideration, the application is allowed and the appeal is dismissed as withdrawn. hk/
1 CEA-12-2020 NEUTRAL CITATION NO. 2025:MPHC-IND:3072
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