2023 (7) TMI 154 - SCH - Central Excise

Permission for withdrawal of petition - Issue related to valuation - Section 35G of the Central Excise Act - HC 2016 (12) TMI 478 - GUJARAT HIGH COURT - HC 2017 (9) TMI 1825 - GUJARAT HIGH COURT - HELD THAT - High Court dismissed the revenue appeal as not maintainable - Revenue permitted to request the High Court for restoration of appeal. Clandestine removal of goods - Valuation of goods 2015 (5) TMI 528 - CESTAT AHMEDABAD - Valuation - undervaluation of goods - demand based on consumption of fuel increase in price of goods after initiation of investigation etc 2019 (6) TMI 1350 - CESTAT AHMEDABAD - HELD THAT - Appeal admitted - List in the months of July 2023.

Summary

Issues involved:
The issues involved in the judgment are the maintainability of appeals before the High Court challenging the order of the CESTAT, and the request for restoration of appeals withdrawn by the appellant-revenue.

Maintainability of Appeals:
The appellant-revenue had initially filed appeals before the Supreme Court against the order of the CESTAT, which were later withdrawn with liberty to approach the High Court. The High Court, however, found the appeals not maintainable due to the involvement of valuation issues. The revenue then challenged the High Court's decision in these special leave petitions, focusing on the rejection of the appeals on the ground of maintainability.

Restoration of Appeals:
During the proceedings, the learned counsel representing the revenue requested permission to apply for the restoration of the appeals that were previously withdrawn on different dates, including April 13, 2016. The Court granted the revenue liberty to do so, leading to the disposal of the special leave petitions as they no longer survived.

Significant Orders:
The Court considered the pleadings and submissions of the parties in the special leave petitions, ultimately granting liberty to the revenue to seek restoration of the withdrawn appeals. The special leave petitions were disposed of accordingly. Additionally, delay was condoned, and the case was admitted for listing in the month of July 2023.

CESTAT Ahmedabad Cases:
The judgment also made references to various Diary Numbers and Case Numbers related to CESTAT Ahmedabad, indicating the broader legal context and background of the case.

This summary captures the essence of the judgment, focusing on the issues of maintainability of appeals and the request for restoration, along with the significant orders and references to related CESTAT Ahmedabad cases for context.