2024 (2) TMI 961 - HC - Central Excise

Permission to withdraw the petition - Maintainability of petition - availability of alternative remedy - HELD THAT - Learned counsel for petitioner seeks leave to withdraw the petition, reserving the right of the petitioner to avail of appropriate remedies in law. Petition is dismissed as withdrawn.

Summary

Issues involved: Impugning final order of appeal dismissal due to absence during hearing, maintainability of present petition before the Court, classification of services provided by the petitioner, reliance on previous tribunal decision, remedy available to the petitioner.

Impugning final order of appeal dismissal due to absence during hearing: The petitioner challenged the final order dated 03.05.2023, where the appeal was dismissed by the Custom Excise and Service Tax Appellate Tribunal (Tribunal) in the absence of the petitioner or their representative. The Tribunal decided the appeal on merits without considering the grounds raised by the appellant, leading to the petition before the High Court.

Maintainability of present petition before the Court: The respondent raised a preliminary objection regarding the maintainability of the petition before the High Court. It was argued that the issue, concerning the classification of services provided by the petitioner, had already been decided by a Division Bench of the Tribunal in a previous case. The respondent contended that the only remedy available to the petitioner was to appeal to the Supreme Court under Section 35L of the Central Excise Act, 1944.

Remedy available to the petitioner: In response to the objection raised by the respondent, the petitioner sought to withdraw the petition while reserving the right to avail of appropriate remedies in law. The Court granted permission for the withdrawal of the petition, thereby dismissing it as withdrawn and preserving all rights and contentions of the parties for future recourse.