2019 (10) TMI 1217 - HC - Central Excise

Prayer to withdraw the appeal - monetary amount involved in the appeal - Maintainability of appeal - time limitation - HELD THAT - Vide instructions dated 22.8.2019, the Central Board of Indirect Taxes and Customs has prescribed the monetary limits for filing the prosecuting appeals in the Hon'ble High Court at ₹ 1 crore and above - It is further stated therein that vide email dated 25.9.2019, counsel has instructions to withdraw the present appeal, since the duty amount involved in the present appeal is ₹ 90, 99, 392/- - The application is supported by an affidavit of the counsel for the appellant. Application dismissed as withdrawn.

Summary

Issues involved:
1. Appeal against Final Order under Central Excise Act, 1944
2. Substantial questions of law raised in the appeal
3. Application for withdrawal of appeal based on monetary limits set by Central Board of Indirect Taxes and Customs

Analysis:

1. Appeal against Final Order under Central Excise Act, 1944:
The Revenue filed an appeal under Section 35 G of the Central Excise Act, 1944 against the Final Order dated 1.4.2014 passed by CESTAT. The CESTAT had allowed the appeal filed by the respondent, setting aside the excise duty amounting to Rs. 90,99,392/- along with interest and penalty imposed by the Adjudicating Authority through an order dated 30.9.2005. The appeal was admitted for further proceedings.

2. Substantial questions of law raised in the appeal:
Several substantial questions of law were raised in the present appeal. These included:
i) Whether the Tribunal had erred in allowing the respondent's appeal on the point of limitation.
ii) Whether the Tribunal was correct in holding that the department finalized the assessment after verifying all facts, despite the issuance of supplementary invoices post finalization of provisional assessment.
iii) Whether the Tribunal was justified in holding that the issuance of show cause invoking a longer period of limitation was not justified, especially when the Respondents had misrepresented the value of raw material for finalizing the provisional assessments.

3. Application for withdrawal of appeal based on monetary limits set by Central Board of Indirect Taxes and Customs:
A counsel for the appellant filed an application, CM 20806-CII/2019, seeking to withdraw the appeal. The application was based on the monetary limits prescribed by the Central Board of Indirect Taxes and Customs for prosecuting appeals in the High Court, set at Rs. 1 crore and above. The duty amount involved in the present appeal was Rs. 90,99,392/-. The application was supported by an affidavit of the counsel for the appellant. Consequently, the application was allowed, and the appeal was dismissed as withdrawn.

In conclusion, the judgment involved the appeal against a Final Order under the Central Excise Act, 1944, raised substantial questions of law, and saw the withdrawal of the appeal based on the monetary limits set by the Central Board of Indirect Taxes and Customs.