In these miscellaneous and appeal applications, the bench allowed the department's miscellaneous applications seeking withdrawal of appeals based on the litigation policy. Consequently, the department appeals were dismissed as withdrawn.
Allowed miscellaneous applications for withdrawal; dismissed department appeals as withdrawn.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI
Customs Miscellaneous Application Nos.40500 to 40507/2024
and
Customs Appeal Nos. 40833 to 40840/2017
(Arising out of Order-in-Appeal Nos. 515 to 522/2016 (CXA-II) dated 30.12.2016 passed by the Commissioner of Central Excise (Appeals – II), Chennai)
Commissioner of Customs
Appellant
No. 1, Williams Road Cantonment, Trichy – 620 001.
Vs.
M/s. Chemplast Sanmar Ltd. Respondent
SIPCOT Industrial Complex, Phase – I Semmankuppam, Cuddalore.
APPEARANCE:
Shri N. Satyanarayanan, Authorized Representative for the Appellant Smt. Radhika Chandrasekar, Advocate the Respondent
CORAM
Hon’ble Shri P. Dinesha, Member (Judicial) Hon’ble Shri M. Ajit Kumar, Member (Technical)
Final Order Nos. 41114 to 41121/2024
Date of Hearing: 22.08.2024 Date of Decision:22.08.2024
Per Bench,
Department has filed miscellaneous applications seeking to withdraw the department appeals in view of the litigation policy contained in Board Instruction F. No. 390/Misc./30/2023-JC dated 2.11.2023. The same is taken on record and the miscellaneous applications are allowed. The department appeals are dismissed as withdrawn.
(Order dictated and pronounced in court)
( M. AJIT KUMAR ) ( P. DINESHA ) Member (Technical) Member (Judicial)
Rex
2 issues framed by the court
Whether the department appeal should be dismissed in view of the department's litigation policy.
How to proceed with custom appeals when department seeks withdrawal under Board Instruction?
1 provisions across 1 enactments
Commissioner of Customs
M/s. Chemplast Sanmar Ltd.
P. Dinesha
M. Ajit Kumar
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
