2018 (7) TMI 1943 - AT - Service Tax

Permission for withdrawal of Appeal - HELD THAT - The appeal filed by the Appellant before this Hon ble Tribunal has become infructuous and therefore, may be permitted to be withdrawn.

Summary

Issues: Application for withdrawal of appeal challenging Order-in-Appeal dated 28.07.2016 passed by Ld. Commissioner (Appeals) on grounds of remand and quantification of demand.

Analysis:

1. The appellant had filed an appeal challenging the Order-in-Appeal dated 28.07.2016 passed by the Ld. Commissioner (Appeals). The appellant contended that the Ld. Commissioner (Appeal) remanded the matter to the adjudicating authority for re-quantification of demand without considering their contention that part of the demand was covered by previous Show Cause Notices and part of it had already been paid by them. The appellant further mentioned that the Hon'ble CESTAT had previously held that since there was no quantification of duty and penalty amount and the matter was remanded to the adjudicating authority, the stay petition was rejected. The adjudicating authority, complying with the remand direction, upheld the demand, leading the appellant to file an appeal before the Ld. Commissioner (Appeal) who, in the second round of litigation, reduced the demand to ?4,34,108/- along with interest and equivalent penalty under Section 78 of the Act. The Ld. Commissioner (Appeal) also appropriated the amount of ?2,00,900/- deposited by the Appellant against the said demand.

2. The appellant accepted the Order-in-Appeal dated 28.07.2016 passed by the Ld. Commissioner (Appeal) and deposited the service tax, interest, and penalty accordingly. Consequently, the appellant submitted that the appeal filed before the Hon'ble Tribunal had become infructuous and requested permission to withdraw the appeal. Following the submissions made by the appellant, the appeal was dismissed as withdrawn.