CGST And Central Excise vs. Madhya Pradesh Audyogik Kendra Vikas Nigam Indore LTD.
Held
The Court allowed the appellant's application for withdrawal of the appeal. The reasoning was based on the fact that the valuation of the appeal was less than 2 crore, which fell below the enhanced monetary limit for filing appeals against CESTAT orders, as notified by the Central Board of Indirect Taxes and Customs. The Court held that in view of this development, the appeal was liable to be withdrawn. The operative direction was to dismiss the appeal as withdrawn. However, the Court explicitly clarified that the question of law raised in the appeal would remain open to be raised at a subsequent stage, implying that this withdrawal does not preclude the appellant from raising the same legal points in a different, maintainable proceeding.
Facts
The appellant, CGST and Central Excise, filed Central Excise Appeal No. 123 of 2017 before the Madhya Pradesh High Court at Indore. The appeal was against an order passed by the CESTAT. During the pendency of this appeal, the Revenue Department, Central Board of Indirect Taxes and Customs, enhanced the monetary limit for filing appeals to the High Court and Supreme Court. The valuation in the present appeal was less than 2 crore, which fell below the newly enhanced monetary limit. Consequently, the appellant filed an application seeking withdrawal of the appeal.
Key Issues
1. Whether the appeal is maintainable before this Court in light of the enhanced monetary limit for filing appeals against CESTAT orders, as stipulated by the order dated 06.08.2024 issued by the Central Board of Indirect Taxes and Customs under Section 35R of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994? Petitioner's Argument: The appellant contended that the valuation in the present appeal is less than 2 crore, which is below the enhanced monetary limit for filing appeals. Therefore, the appeal is liable to be withdrawn. Revenue's Argument: The judgment does not record any specific argument from the revenue's side regarding the maintainability of the appeal or the applicability of the enhanced monetary limit. The revenue's stance is implicitly understood through the appellant's application for withdrawal.
Sections Cited
Section 35R, Section 83
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER Per: Justice Vivek Rusia During pendency of this appeal, vide order dated 06.08.2024 the Revenue Department, Central Board of Indirect Taxes and Customs in exercise of powers conferred under Section 35 R of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994 has enhanced the monetary limit for filing appeal against the order of CESTAT in a High Court as well as Supreme Court.
In the present appeal the valuation is less than 2 crore, therefore, this present appeal is liable to be withdrawn. Hence, the appellant has filed an application i.e., I.A. No. 11037/2024 seeking withdrawal of this appeal.
In view of above, I.A. No. 11037/2024 is allowed. As a 1 CEA-123-2017 NEUTRAL CITATION NO. 2024:MPHC-IND:32878 Signed by: VATAN SHRIVASTAVA Signing time
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