Commissioner Of Service Tax v. M/S The Professional

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 25.1.2016 Coram The Honourable Mr.Justice M.JAICHANDREN and The Honourable Mrs.Justice S.VIMALA C.M.A.No.2136 of 2010 --- Commissioner of Service Tax No.692, MHU Complex, Anna Salai, Nandanam, Chennai - 600 035 ... Appellant/Respondent -vs1. M/s.The Professional Couriers No.32, Thiru-vi-ka Road, Royapettah Chennai - 600 014 ...1st Respondent/Petitioner

2. Custom, Excise and Service Tax Appellate Tribunal South Zonal Bench Shasthri Bhawan Annexe, 1st Floor No.26, Haddows Road Chennai - 600 006 ...2nd Respondents C.M.A.No.2136 of 2010, had been filed against the order of the Customs Excise and Service Tax Appellate Tribunal, Chennai Bench, Chennai, in final order No.1468 of 2007 dated 7.12.2007. For appellant : Mr.Vikram Ramakrishnan For respondent : Mr.T.Ramesh for R1 R2 - Tribunal

J U D G M E N T

(The Judgment of the Court was made by M.JAICHANDREN,J.) 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may be granted to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant circular issued by the Central Board of Excise & Customs.

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learned counsels appearing for the Appellant/Department, the present Civil Miscellaneous Appeal stands dismissed, as withdrawn.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it would be open to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant instructions issued by the Central Board of Excise & Customs, within a period of twelve weeks from today. No costs. Connected M.P.No.1 of 2011 is also closed.

Sd/- Assistant Registrar(CS VI) //True Copy// Sub Assistant Registrar To

1. Custom, Excise and Service Tax Appellate Tribunal South Zonal Bench Shasthri Bhawan Annexe, 1st Floor No.26, Haddows Road Chennai - 600 006

2. The Customs Excise and Service Tax Appellate Tribunal, Chennai Bench, Chennai C.M.A.No.2136 of 2010 rsi[co] srg 04/02/2016