Commissioner Of Centarl Excise v. M/S Amalgamation Valeo

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 09-02-2016

CORAM

THE HONOURABLE MR.JUSTICE M.JAICHANDREN AND THE HONOURABLE MRS.JUSTICE S.VIMALA Civil Miscellaneous Appeal No.3030 of 2009 Commissioner of Central Excise, Chennai-I Commissionerate, 26/1 (Old No.121), M.G.Road, Chennai-600 034.

.. Appellant.

Versus

M/s.Amalgamation Valeo Cluth Pvt. Ltd., J Gardens, Ponniamman Medu, GNT Road, Chennai-600 110.

.. Respondent.

Prayer: Appeal presented to the High Court against the Final Order No.595 of 2009, dated 15.5.2009, on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

For Appellant : Mr.A.P.Srinivas For Respondent : Mr.Saiprashanth

O R D E R

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may be granted to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant circular issued by the Central Board of Excise & Customs.

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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learned counsels appearing for the Appellant/Department, the present Civil Miscellaneous Appeal stands dismissed, as withdrawn.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it would be open to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant instructions issued by the Central Board of Excise & Customs, within a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. Sd/- Asst.Registrar (CS II ) /true copy/ Sub Asst. Registrar csh To Commissioner of Central Excise, Chennai-I Commissionerate, 26/1 (Old No.121), M.G.Road, Chennai-600 034.

1 cc to Mr.A.P. Srinivas, Advocate, Sr. 9011 1 cc to Ragnish Pathyil, Advocate, sr. 8990 Civil Miscellaneous Appeal No.3030 of 2009 SVI (CO) kk 23/2 https://hcservices.ecourts.gov.in/hcservices/