Back
2026 Supreme(Online)(AP) 29656
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
Battu Devanand, Sunitha Gandham, JJ
THE COMMISSIONER – Appellant
Versus
M/S. RASTRIYA ISPAT NIGAM LLD – Respondent
CENTRAL EXCISE APPEALS NO: 62/2012
For the Appellants/Petitioners: Y N Vivekananda
For the Respondents: Lakshmi Kumaran & Sridharan, Lakshmi Kumaran Sridharan
The appeal was dismissed as withdrawn following a CBIC Circular directing the withdrawal of pending High Court appeals where the amount in dispute is less than Rs. 2.00 Crores.
Headnote:(A) Tax Litigation - Monetary Limits - Withdrawal of appeals - Where the Government of India, through the Central Board of Indirect Taxes & Customs, decides to withdraw pending appeals before the High Court where the monetary limit is less than Rs. 2.00 Crores, such appeals are liable to be dismissed as withdrawn. (Para 2, 3, 5)
Issues: Whether the appeal should be withdrawn in view of the CBIC Circular regarding monetary limits for pending appeals.
| Table of Content |
|---|
| 1. identification of the appeal and its monetary value. (Para 1 , 3) |
| 2. application of government circular on monetary limits for withdrawing appeals. (Para 2 , 4 , 5) |
| 3. dismissal of appeal as withdrawn. (Para 6) |
to allow the appeal by setting aside the Hon'ble CESTAT's final order No. 641/2010, dated 24-3-2010 in Appeal No. in E/230/09 and pass
IA NO: 1 OF 2012(CEAMP 89 OF 2012
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to dispense with filing of certified copy of order in Final order No. 641/2010, dt. 24-3-2010 in Appeal No. E/230/2009 on the file of Customs, Excise and Service Tax Appellate Tribunal, Bangalore or pass
IA NO: 2 OF 2012(CEAMP 90 OF 2012
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to condone delay of 222 days in presenting the appeal in the interest of justice
IA NO: 1 OF 2014(CEAMP 344 OF 2014
Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased
The Court made the following:
JUDGMENT:
(Per Hon’ble Sri Justice Battu Devanand)
1. This appeal is filed by the Commissioner of Central Excise and Customs against the Final Order Nos.640 and 641 of 2010, dated 24.03.2010 in Appeal Nos. E/905/2008 and E/230/2009.
2. During the course of hearing of this appeal, learned counsel for the respondent has placed a copy of the Circular dated 06.08.2024, issued by the Central Board of Indirect Taxes & Customs, Ministry of Finance (Department of Revenue) and basing on the contents therein, he would submit that the Government of India has decided to withdraw the pending appeals in which monetary limit is less than Rs.2.00 Crores before the High Court.
3. Admittedly, in the present case, the value of the appeal is Rs.1,50,48,923/- (Rupees One Crore Fifty Lakhs Forty Eight Thousand Nine Hundred and Twenty Three Only), which is less than Rs.2.00 Crores.
4. Learned counsel for the respondent further contends that, in fact, if the value of the appeal is less than Rs.2.00 Crores, as per the decision of the Government of India, the concerned Department has to take steps to withdraw the present appeal, as the circular instructions are applicable to the pending appeals also.
5. At that stage, Mr. Y.N. Vivekananda, learned counsel for the appellant relying on the instructions issued in the Circular dated 6.08.2024, issued by the Central Board of Indirect Taxes & Customs, Ministry of Finance (Department of Revenue), sought permission of this Court to withdraw this appeal.
6. In view of the above factual position, this Central Excise Appeal is dismissed as withdrawn. There shall be no order as to costs. As a sequel, miscellaneous petitions pending, if any, shall stand closed.
