The Revenue appealed against CESTAT's dismissal of its excise appeal, which had been rejected as the amount involved was below the National Litigation Policy threshold. The High Court declined to interfere given the small amount and closed the appeal, leaving the question of law open.
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GAHC010090272024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : C.Ex.App./3/2024
COMMISSIONER OF CENTRAL EXCISE, GUWAHATI, SETHI TRUST BUILDING, BHANGAGARH, GUWAHATI 781005. PRESENTLY PRINCIPAL COMMISSIONER CGST AND CENTRAL EXCISE, GST BHAWAN, KEDAR ROAD, MACHKHOWA, GUWAHATI 781001
VERSUS
M/S BRAHMAPUTRA CARBON LTD. INDUSTRIAL ESTATE, NEW BONGAIGAON, ASSAM 783380
For the Appellant(s) : Mr. S.C. Keyal, Standing Counsel, GST. For the Respondent(s) :
– B E F O R E –
HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE SUMAN SHYAM
16.08.2024 (Vijay Bishnoi, CJ)
This excise appeal is preferred by the Revenue being aggrieved with the order passed by the Commissioner (Appeals) dated 25.08.2011 as well as the order dated 02.11.2023 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata in Excise Appeal No.942/2011.
The Commissioner (Appeals), vide the impugned order dated 25.08.2011, has partially modified the order passed by the Deputy Commissioner, Central Excise, Dhubri and has ordered for refund of an amount of ` 2,76,461/- (Rupees Two Lakhs Seventy Six Thousand Four Hundred Sixty
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One) in addition to the other amount as allowed by the Deputy Commissioner, Central Excise, Dhubri.
The CESTAT, Kolkata has dismissed the excise appeal preferred by the Revenue on the ground that the amount involved in the case is below the monetary limit of ` 50,00,000/- (Rupees Fifty Lakhs), which has been notified by the Board’s Instruction dated 22.08.2019 and, therefore, the appeal was dismissed under the National Litigation Policy.
Mr. S.C. Keyal, learned counsel for the appellant has submitted that a substantial question of law is involved in this appeal and, therefore, as per the instructions issued by the Government of India, Ministry of Finance dated 26.06.2024, the Revenue can very well pursue the appeal in respect of the substantial question of law.
Having heard the learned counsel for the Revenue and after going through the impugned orders, we are of the view that since the amount involved in the present case is only ` 2,76,461/- (Rupees Two Lakhs Seventy Six Thousand Four Hundred Sixty One) and as per the National Litigation Policy, the Revenue is not supposed to pursue the said case, therefore, without interfering with the impugned orders, we close this excise appeal. However, the question of law raised in this appeal is left open for appropriate decision in appropriate case.
The excise appeal is accordingly disposed of.
JUDGE CHIEF JUSTICE
Comparing Assistant
2 issues framed by the court
Could the Revenue pursue an excise appeal where the amount involved is below the monetary limit under the National Litigation Policy?
Whether a substantial question of law permits pursuing the appeal despite the monetary limit?
Commissioner of Central Excise, Guwahati
M/S Brahmaputra Carbon Ltd.
Vijay Bishnoi
Suman Shyam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
