Commissioner CGST Customs And Central Excise Jabalpur vs. South Eastern Coalfields LTD.

Held

The Court allowed the application for withdrawal of the appeal. The reasoning was based on the appellant's submission that the service tax amount in dispute was below the monetary limit prescribed by the circular dated August 6, 2024, for filing appeals before the High Court. Therefore, the appeal was dismissed as withdrawn. No specific finding was made on the merits of the service tax dispute itself, as the appeal was disposed of on procedural grounds. The operative direction was to dismiss the appeal as withdrawn.

Facts

The appellant, Commissioner CGST Customs and Central Excise Jabalpur, filed Central Excise Appeal No. 19 of 2024 against South Eastern Coalfields Ltd. The appeal concerned an amount of service tax. The appellant's counsel filed an application (I.A.No.26914/2024) seeking to withdraw the appeal. The reason cited for withdrawal was that the service tax amount involved was below the monetary limit prescribed for filing appeals before the High Court, as per a circular dated August 6, 2024. The High Court heard the application for withdrawal.

Key Issues

1. Whether the appeal filed by the appellant is maintainable before this Court in light of the monetary limit prescribed for filing appeals, as per the circular dated 6.8.2024? The appellant argued that the monetary limit for filing appeals before the High Court, as stipulated in the circular dated August 6, 2024, was not met by the service tax amount in dispute. Consequently, they sought to withdraw the appeal. The revenue did not present any arguments as the appeal was withdrawn by the appellant.