The Commissioner Of Central v. M/S. Burn Standard Co.Ltd

In the High Court of Judicature at Madras Dated : 03.9.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Civil Miscellaneous Appeal No.3274 of 2013 The Commissioner of Central Excise, Salem-1.

... Appellant Vs M/s.Burn Standard Co. Ltd., Salem-5.

... Respondent APPEAL under Section 35 of the Central Excise Act, 1944 against final order No.400302013 in Appeal No.E/581/09 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai dated 11.12.2012.

For Appellant : Mrs.Hema Muralikrishnan, SSC For Respondent: Mrs.L.Maithili for M/s.Maithili Associates Judgment was delivered by T.S.SIVAGNANAM,J Heard the learned counsel for the parties.

2. This appeal by the Revenue has been directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 11.12.2012.

3. This appeal has been admitted on 20.11.2013 on the following substantial question of law :

"Whether the GTA service availed by the assessee in respect of outward transportation of the goods beyond the place of removal should be treated as input service in terms of Rule 2(1)(ii) of the CENVAT Credit Rules, 2004 even before 01.4.2008 ?"

4. The learned Senior Standing Counsel for the appellant had given a letter dated 30.8.2018 to the Registry seeking to list the above appeal for withdrawal based on a communication sent to her by the Deputy Commissioner (Legal), Office of the Commissioner of GST and Central Excise, Salem dated 17.8.2018 https://hcservices.ecourts.gov.in/hcservices/

stating that on account of the monetary limit in this appeal, which is lesser than the threshold fixed by the Board's circular dated 11.7.2018, the learned Senior Standing Counsel has been instructed to do the needful to withdraw the appeal.

5. The communication dated 17.8.2018 and the letter given by the learned Senior Standing Counsel for the appellant dated 30.8.2018 are placed on record and this civil miscellaneous appeal is dismissed as withdrawn and the substantial question of law in this appeal is left open. No costs.

Sd/- Assistant Registrar(CO) // True Copy// Sub Assistant Registrar RS To The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, No.26, Sastri Bhavan Annexe Building, Haddows Road, Chennai-6. +1cc to Mr.Hemamuralikrishnan, Advocate SR.No.60679 CMA.No.3274 of 2013 GMI(CO) RMP(25/09/2018) https://hcservices.ecourts.gov.in/hcservices/