The Commissioner Of G.S.T. And Central Excise v. M/S. Raaj Associates

In the High Court of Judicature at Madras Dated : 09.10.2018 Coram :

The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Civil Miscellaneous Appeal No.2325 of 2018 The Commissioner of GST & Central Excise, No.1, Foulks Compound, Anaimedu, Salem - 623 001.

..Appellant/Respondent Vs M/s.Raaj Associates, No.49 Sri Sai Nivas, Chinnaiah Pillai Road, Marvaneri, Salem-636 001.

..Respondent /Appellant APPEAL under Section 35(G) of the Central Excise Act, 1944 read with Section 6(7) of the Finance Act against final order No.41659/2017 on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai dated 08.8.2017. For Appellant :

Mr.Rajnish Pathiyil, SSC Judgment was delivered by T.S.SIVAGNANAM,J The appeal by the Revenue is directed against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal dated 08.8.2017 raising the following substantial questions of law :

"(i) Has not the Tribunal fallen in error in relying upon the decision of the Commissioner Vs. Larsen & Toubro Ltd [(2016) 1 SCC 170], which is factually distinct and consequently setting aside the impugned order? And ii. Is not the Tribunal incorrect in https://hcservices.ecourts.gov.in/hcservices/

holding the demand as unsustainable when the assesee has accepted and discharged the liability and confined its appeal only to the issue of penalties imposed ?"

2. The learned Senior Standing Counsel for the appellant has produced a letter dated 17.8.2018 received from the Deputy Commissioner (Legal), Salem, Office of the Commissioner of GST and Central Excise, Salem-1 instructing to withdraw the above appeal based on the Board's monetary policy circular. He would state 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, he has been instructed to do the needful to withdraw the appeal.

3. The letter produced by the learned Senior Standing Counsel for the appellant dated 17.8.2018 is placed on record. This civil miscellaneous appeal is dismissed as withdrawn and the substantial questions of law raised in this appeal are left open.

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

1. The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench,No.26, Sastri Bhavan Annexe Building, Haddows Road, Chennai-6.

2. The Commissioner of GST & Central Excise, No.1, Foulks Compound, Anaimedu, Salem - 623 001. +1 cc to Mr.Rajnish Pathiyil, Advocate Sr.No.69443 CMA.No.2325 of 2018 CP(CO) CSL/19.11.2018 https://hcservices.ecourts.gov.in/hcservices/