Partial withdrawal of composite appeal permitted where excise dispute was settled, leaving the customs challenge open.

An appellant may withdraw only the excise component of a composite appeal while preserving the customs challenge where the impugned order contains distinct excise and customs parts. The excise dispute had been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and the objection that partial withdrawal would affect maintainability of the surviving customs issue was left open for consideration at the hearing of that remaining dispute. Partial withdrawal was allowed, and the appeal continued only on the customs component.

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Issues: Whether the appellant could withdraw the appeal only in part, confining the withdrawal to the excise component while retaining the challenge to the customs component.

Analysis: The order impugned in the appeal contained two distinct components, one arising under the Central Excise Act and the other under the Customs Act. The appellant sought withdrawal only of the excise-related portion because that dispute had been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, while preserving the appeal as to the customs-related portion. The objection that withdrawal of one component would affect maintainability of the remaining appeal was not accepted at this stage, as such a challenge could be raised when the surviving customs dispute was heard.

Conclusion: The request for partial withdrawal was allowed, and the appeal stood withdrawn only insofar as it related to the excise component, with the customs component remaining open.

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