2019 (7) TMI 682 - HC - Central Excise

Permission for withdrawal of appeal - monetary amount involved in the appeal - Clandestine removal - non-speaking order - ignoring evidence (admission of the partner) - HELD THAT - At the time of hearing,learned counsel for the appellant admits that in view of instructions dated 11.7.2018 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal is not maintainable before this Court, the monetary limit being below ₹ 50,00,000/-. Appeal dismissed as withdrawn.

Summary

Issues:
Delay in refiling the appeal, condonation of delay, central excise appeals, dismissal of revenue's appeal, substantial questions of law raised, monetary limit for appeal.

Analysis:
1. Delay in Refiling the Appeal:
- Two separate applications were filed seeking condonation of delay in refiling the appeal. The first application requested condonation of a 32-day delay, while the second application sought condonation of a mere 1-day delay. The court allowed both applications, condoning the delays accordingly.

2. Central Excise Appeals:
- The main case involved three Central Excise Appeals, with identical facts across all cases. The Revenue appealed against an order passed by the Customs, Excise, and Service Tax Appellate Tribunal, Chandigarh Bench, which dismissed the Revenue's appeal and disposed of the appeals filed by the Assessees.

3. Substantial Questions of Law:
- In the present appeal, several substantial questions of law were raised, including the perversity, non-speaking nature, and unreasonableness of the impugned final order. Additionally, errors in ignoring admissions and evidence were highlighted, questioning the legality and reasoning behind the tribunal's decision.

4. Monetary Limit for Appeal:
- During the hearing, the appellant's counsel acknowledged that the appeal was not maintainable before the court due to a monetary limit set by the Ministry of Finance. As the appeal amount was below the specified limit of ?50,00,000, the counsel requested withdrawal of the appeal, which was subsequently dismissed as withdrawn while keeping the raised legal questions open for future consideration.

In conclusion, the judgment addressed issues related to delay in refiling appeals, the dismissal of central excise appeals, and the significance of substantial questions of law raised in the case. The decision also highlighted the impact of monetary limits on appeal jurisdiction, leading to the withdrawal of the appeal based on the Ministry's directives.