Madras High Court
The Commissioner Of Central Excise vs M/S.The National Sewing Thread Co. Ltd on 9 February, 2016
Author: M.Jaichandren
Bench: M.Jaichandren, S.Vimala
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.496 of 2006 The Commissioner of Central Excise, Pondicherry Commissionerate, No.1, Goubert Avenue, Beach Road, Pondicherry-605001. .. Appellant. Versus 1. M/s.The National Sewing Thread Co. Ltd., No.11, Venugopala Pillai Street, Chidambaram-608 001. 2. Customs, Excise and Service Tax Appellate Tribunal South Zone Bench, Shastri Bhavan, Haddows Road, Chennai-600 006. .. Respondents. Prayer: Appeal presented to the High Court against the Final Order No.748 of 2005, on the file of the Customs, Excise and Service Tax Appellate Tribunal, South Zone Bench, Chennai. For Appellant : Mr.A.P.Srinivas For Respondents : Mr.G.R.M.Palaniappan (R1) Tribunal (R2) 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may be granted to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant circular issued by the Central Board of Excise & Customs.
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learned counsels appearing for the Appellant/Department, the present Civil Miscellaneous Appeal stands dismissed, as withdrawn.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it would be open to the Appellant/Department to revive the Civil Miscellaneous Appeal, if it is found that it had been withdrawn, inadvertently, even though it falls under the exceptions mentioned in the relevant instructions issued by the Central Board of Excise & Customs, within a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.
(M.J.J.,) (S.V.J.,)
Index:Yes/No 09-02-2016
Internet:Yes/No
csh
Note: Issue copy of the order by 11.2.2016
To
The Commissioner of Central Excise,
Pondicherry Commissionerate,
No.1, Goubert Avenue,
Beach Road, Pondicherry-605001.
Issue Today
M.JAICHANDREN,J.
AND
S.VIMALA,J.
csh
Civil Miscellaneous Appeal No.496 of 2006
09-02-2016