2020 (11) TMI 664 - AT - Central Excise

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - The matters are covered by the Litigation Policy of the Government being F.No.390/Misc./116/2017-JC dated 22.08.2019. Since the quantum of dispute in the present appeals is well within the amount as notified in the Litigation Policy before the Tribunal, it is deemed appropriate to dispose of the appeals in terms of litigation policy vide Board s instruction being F.No.390/Misc./116/2017-JC dated 22.08.2019. The appeals are disposed off under the National Litigation Policy.

Summary

Issues:
- Appeal remanded by High Court for re-hearing and re-determination.
- Application of Litigation Policy in disposing of appeals.

Analysis:
1. Appeal remanded by High Court for re-hearing and re-determination:
The judgment pertains to a case where the Respondent Assessee filed an appeal before the Hon’ble High Court of Calcutta challenging the earlier order of the Tribunal dated 12th October, 2017. The High Court remanded the matter back to the Tribunal with a specific direction to re-hear and re-determine the appeal in accordance with the law. This remand was made with the expectation that the Tribunal would address the issues raised in the appeal and come to a decision within a stipulated timeframe of six months from the date of communication of the order. The Tribunal, in compliance with the High Court's directions, listed the matter for hearing and proceeded to dispose of the appeals.

2. Application of Litigation Policy in disposing of appeals:
The judgment also addresses the application of the Litigation Policy of the Government, as specified in F.No.390/Misc./116/2017-JC dated 22.08.2019. The Tribunal found that the matters under consideration fell within the ambit of the Litigation Policy, as the quantum of dispute in the appeals was within the amount notified in the Policy. Consequently, the Tribunal deemed it appropriate to dispose of the appeals in accordance with the Litigation Policy, as per the Board's instruction outlined in F.No.390/Misc./116/2017-JC dated 22.08.2019. The Tribunal, therefore, concluded the proceedings by disposing of both appeals and the cross objection under the National Litigation Policy, thereby adhering to the guidelines set forth in the Litigation Policy of the Government.

This comprehensive analysis of the judgment highlights the key issues addressed by the Tribunal in the context of the remand by the High Court and the application of the Litigation Policy in disposing of the appeals, ensuring a thorough understanding of the legal implications and decisions made in the case.