Madras High Court
The Commissioner Of Gst & Central Excise vs M/S.Mahasemam Trust on 4 October, 2019
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam, R.Tharani
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 04.10.2019
CORAM:
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HONOURABLE Mrs.JUSTICE R.THARANI
C.M.A.(MD).No.294 of 2019
The Commissioner of GST & Central Excise
Central Revenue Building,
Madurai 625 002. ... Appellant/Appellant
Vs.
M/s.Mahasemam Trust,
1 & 2 Popular House,
Lake Area,
Melur Road,
Uthankugi,
Madurai-625 107 ... Respondent/Respondent
PRAYER: Civil Miscellaneous Appeal filed under Section 35 G of Central
Excise Act 1944, to set aside the Final Order Nos.42115-42116/2018
dated 23.07.2018 passed by the Hon'ble Customs, Excise and Service Tax
Appellate Tribunal, Chennai in Appeal No.ST/23/2011-DB, ST/118/2011-
DB arising out of Order-in-original No.1/2010 ST dated 23.11.2010
passed by the Commissioner of Central Excise, Madurai.
For Appellant : Mr.B.Vijay Karthikeyan
For Respondent : Mr.S.Jaikumar
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JUDGMENT
[Judgment of this Court was delivered by T.S.SIVAGNANAM, J.]
Heard Mr.B.Vijay Karthikeyan, learned counsel appearing for
the appellant and Mr.S.Jaikumar, learned counsel appearing for the the
respondent.
2.This appeal has been filed by the Revenue challenging the
order passed by the Customs Excise and Service Tax Appellate Tribunal,
Southern Zonal Bench, Chennai, in final Order Nos.42115-42116/2018
dated 23.07.2018.
3.This appeal has been admitted on the following substantial
questions of law,
“1.Whether in the facts and circumstances of the
case, the Hon'ble Tribunal was justified in law in setting
aside the order in Original No.1/2010-ST dated 23.11.2010,
confirming demand and interest for the period from
01.05.2006 to 30.04.2007, when the words “any other
person” was part of the definition under Section 65(105)
(zm)?
2.Whether the order of Hon'ble Tribunal by setting
aside the mandatory interest, penalty under Sections 75,77
and 78 of the Finance Act, 1994 is legally correct and
proper for the period from 01.05.2006 to 30.04.2007?”
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4.The Central Board of Indirect Taxes and Customs had issued
circulars from time to time and the latest being the circular, dated
22.08.2019, which fixed the monetary limits for the Department to file
appeals against the order of the Tribunal and per se, the appeal pending
before this Court, subject to the condition, the monetary limit should be
above Rs.1 crore. Earlier there was an instruction stipulating the lesser
amount, however, the instruction dated 22.08.2019 issued by the Central
Board of Indirect Taxes and Customs (CBITC) is not only applicable to the
fresh cases but also the pending cases. Thus, applying the said
instruction, this appeal is dismissed as withdrawn and the substantial
questions of law raises in this appeal are left open. No costs.
[T.S.S.,J] [R.T., J]
04.10.2019
Index : Yes / No
Internet : Yes / No
Ns
To:
1.The Commissioner of GST & Central Excise
Central Revenue Building,
Madurai 625 002.
2.The Commissioner of Central Excise,
Madurai.
3.The Customs, Excise and Service Tax
Appellate Tribunal,
Chennai.
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T.S.SIVAGNANAM, J.
and R.THARANI,J.
Ns C.M.A.(MD).No.294 of 2019 04.10.2019 4/4 http://www.judis.nic.in