2019 (6) TMI 266 - HC - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - Since the tax effect involved is ₹ 2,00,000/-, he may be allowed to withdraw the present appeal in view of Notification No.390/Misc./116/2017-JC dated 11.7.2018, issued by the Central Board of Indirect Taxes and Customs, New Delhi. Appeal dismissed as withdrawn with liberty as prayed for.

Summary

Issues:
Delay in re-filing the appeal, withdrawal of the appeal based on tax effect, liberty to file application for revival, affirmation of Tribunal's order on merits, legal issue left open for adjudication.

Delay in re-filing the appeal:
The High Court condoned a delay of 417 days in re-filing the appeal, allowing the case to proceed despite the delay.

Withdrawal of the appeal based on tax effect:
The appellant-revenue sought to withdraw the appeal citing a tax effect of ?2,00,000 and referred to a specific notification allowing such withdrawals. The court granted permission for withdrawal but clarified that it does not affirm the Tribunal's order on merits.

Liberty to file application for revival:
The appellant requested liberty to file an application for revival of the appeal in case some aspects of the case survive. The court granted this liberty for future actions.

Affirmation of Tribunal's order on merits:
The court explicitly stated that the withdrawal of the appeal by the revenue should not be construed as an affirmation of the Tribunal's order on merits, keeping the legal issues open for further adjudication in an appropriate case.

Legal issue left open for adjudication:
The judgment left the legal issue claimed by the revenue open for future adjudication in a suitable case, ensuring that the matter could be revisited and addressed in the appropriate context.