CGST And Central Excise vs. Ishguru Hightech Natural Care Products

Held

The Court allowed the application for withdrawal of the appeal. The reasoning was based on the fact that the valuation in the present appeal was less than ₹2 crore, which fell below the enhanced monetary limit for filing appeals to the High Court, as stipulated by the order dated 06.08.2024 issued by the Central Board of Indirect Taxes and Customs. The ratio decidendi is that appeals falling below the prescribed monetary threshold are not maintainable. The operative direction was to dismiss the appeal as withdrawn. The Court explicitly stated that the question of law raised in the appeal shall remain open to be raised at a subsequent stage.

Facts

The appellant, CGST and Central Excise, filed Central Excise Appeal No. 101 of 2018 before the Madhya Pradesh High Court at Indore. The appeal was against an order of CESTAT. During the pendency of the 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, as per the order dated 06.08.2024 issued by the Central Board of Indirect Taxes and Customs in exercise of powers conferred under Section 35R of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994? Contentions: Petitioner (CGST and Central Excise): The petitioner argued that the valuation in the present appeal is less than ₹2 crore, which is below the enhanced monetary limit for filing appeals to the High Court. Therefore, the appeal is liable to be withdrawn. Revenue or State: No arguments were recorded for the Revenue or State in the judgment.