The Commissioner Of Central Goods And Services Tax (Formerly Known As Central Excise And Service Ta vs. Kirloskar Brothers LTD.
Held
The Court granted the appellant's prayer for leave to withdraw the appeal. The reasoning provided is solely based on the appellant's submission that the appeal's monetary value was below the threshold stipulated in Circular bearing F. No. CBIC-160390/20/2024-JC-CBEC dated 06 August 2024, issued by the Finance Ministry, Union of India. Consequently, the appeal was disposed of as withdrawn. No other issues were decided on merits.
Facts
The appellant, the Commissioner of CGST & Central Excise Kolhapur Commissionerate, filed a Central Excise Appeal before the Bombay High Court. The respondent in the appeal was Kirloskar Brothers Ltd. The appeal was mentioned before the court on November 11, 2024. The appellant's counsel sought leave to withdraw the appeal.
Key Issues
1. Whether the appellant should be granted leave to withdraw the appeal? This issue turns on the appellant's contention that the appeal falls below the monetary threshold prescribed in a circular issued by the Finance Ministry. The appellant argued that the appeal should be permitted to be withdrawn on this ground. The respondent's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
(NOB) CEXA-145.18.DOCX lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.145 OF 2018 The Commissioner of CGST & Central Excise Kolhapur Commissionerate : Appellant. Versus Kirloskar Brothers Ltd. : Respondent ______________________________________________________ Mr Jitendra Mishra a/w Mr. Ashutosh Mishra, for Appellant. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. DATED: 11 November 2024 PC:-
Mr. Jitendra Mishra, the learned counsel for the Appellant, mentions this Central Excise Appeal which is not on board. Upon mentioning, the same is taken on board.
Mr. Jitendra Mishra prays for leave to withdraw this Appeal on the ground that the same is below the threshold monetary limit prescribed in Circular bearing F. No. CBIC-160390/20/2024-JC- CBEC dated 06 August 2024 issued by the Finance Ministry, Union of India.
Accordingly, leave is granted and this Appeal is disposed of as withdrawn.
Praecipe is disposed of. (Jitendra Jain, J) (M.S. Sonak, J) LAXMIKANT GOPAL CHANDAN LAXMIKANT GOPAL CHANDAN Date: 2024.11.11 14:54:16 +0530
The judgment continues below.
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