← Library
Madras High CourtCMA/1258/2009withdrawn dismissed

The Commissioner Of Central v. The Customs

2016-01-28Honourable Dr. Justice S. Vimala,Honourable Mr Justice M. Jaichandren2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.01.2016

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Civil Miscellaneous Appeal No.1258 of 2009 Commissioner of Central Excise Puducherry Commissionarate Goubert Avenue, Beach Road Pondicherry 605 001 .. Appellant

Versus

1. Customs, Excise and Service Tax Appellate Tribunal, Chennai, South Regional Bench, Chennai 600 006.

2. M/s Auro Food Ltd., Sanyasikuppam, Thirubhuvanai (PO) Pondy 605 107 .. Respondents Prayer: Appeal presented to the High Court against the order of the CESTAT, Chennai dated 16.01.2008 passed inn Final Order No.28 of 2008.

For Appellant : Mr.E.Vijay Anand For Respondents : No appearance (R2)

JUDGMENT

The learned counsels appearing for the Appellant/Department had submitted that they may be permitted by this court to withdraw the present Civil Miscellaneous Appeal, in view of the instructions issued, in F.No.390/Misc./163/2010-JC, issued by the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, Government of India, dated 17.12.2015, as the monetary limit relating to the matter is less than Rs.15,00,000/-.

2. The learned counsels had further submitted that liberty may be granted to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant circular issued by the Central Board of Excise & Customs.

https://hcservices.ecourts.gov.in/hcservices/

3. In view of the submissions made by the learned counsels appearing for the Appellant/Department, the present Civil Miscellaneous Appeal stands dismissed, as withdrawn. It is made clear that the questions of law, which may arise for the decision of this Court, in the present Civil Miscellaneous Appeal, are left open to be considered and decided in appropriate cases, in accordance with law. It is also made clear that it would be open to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant circular issued by the Central Board of Excise & Customs, within a period of twelve weeks from today. No costs.

Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To:

The Customs, Excise and Service Tax Appellate Tribunal, South Regional Bench, Chennai-600 006.

+ 1 cc to Mr.E. Vijay Anand, Advocate SR.4963 Civil Miscellaneous Appeal No.1258 of 2009 ALA(CO) Eu 03.02.16 https://hcservices.ecourts.gov.in/hcservices/