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2019 (12) TMI 717 - HC - Central ExcisePermission for withdrawal of appeal - scope of manufacturer - offending portion of the notification dated 8.4.2011 - HELD THAT - The applicant-petitioner has moved this application seeking an unconditional withdrawal of the writ petition in view of the petitioner having availed the benefit of Amenity Scheme floated by the Government of India effective w.e.f. 1.9.2019. SLP dismissed.
Issues: Application for withdrawal of main writ petition challenging show cause notice for additional central excise duty under amended schedule of Central Excise Tariff Act, 1985.
The judgment delivered by Hon'ble Ms. Justice Jaswant Singh pertains to an application for withdrawal of a main writ petition challenging a show cause notice issued by the Additional Commissioner, Central Excise, Ludhiana. The petitioner, a proprietary concern engaged in packing/re-packing tractor/auto/tiller/trailor parts, contested the show cause notice dated 28.02.2012 seeking to classify their activities under the definition of a manufacturer as per the amendment in the schedule of Central Excise Tariff Act, 1985 through a notification dated 8.4.2011. This resulted in an additional demand of central excise duty amounting to approximately ?22 lacs + Education Cess. The challenge extended to the offending portion of the notification dated 8.4.2011. The writ petition, admitted on 5.9.2012, was identified as CWP-4793-2012 (O&M). The petitioner, having availed the benefit of the Amnesty Scheme introduced by the Government of India from 1.9.2019, sought an unconditional withdrawal of the writ petition. Counsel for the respondent-department, Mr. Ish Puneet Singh, did not object to the withdrawal of the writ petition. Consequently, the application for withdrawal was allowed, and the main writ petition was dismissed as withdrawn. However, it was specified that if no benefit is provided under the Amnesty Scheme, the petitioner retains the right to seek revival of the writ petition. This judgment showcases the legal process of withdrawing a writ petition based on the petitioner's compliance with a government scheme, highlighting the flexibility of the legal system to accommodate changes in circumstances affecting the parties involved in the litigation.
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