2020 (11) TMI 1130 - SCH - Central Excise

Permission granted to withdraw appeals and special leave petitions due to change in government litigation policy; matters dismissed.

SC granted permission to withdraw the instant appeals and special leave petitions in view of the change in the Government's litigation policy. The appeals ... Seeking permission for withdrawal of the instant appeals and the special leave petitions, in terms of the change brought in the litigation policy of the Government - HELD THAT:- Permission, as sought for, is granted. Accordingly, the instant appeals and the special leave petitions are dismissed as withdrawn. The Government revised its litigation policy to withdraw matters pending before this Court where the 'tax effect/revenue involved is less than Rupees Two Crore.' Counsel for the appellants/petitioners sought permission to withdraw the instant appeals and special leave petitions pursuant to that policy. 'Permission, as sought for, is granted.' Consequentially, the appeals and special leave petitions are 'dismissed as withdrawn.' The Court did not adjudicate the substantive controversies and expressly left the 'questions of law' unresolved. The order thus implements executive litigational withdrawal within the prescribed monetary threshold, effects dismissal by way of withdrawal, and preserves the availability of the underlying legal issues for future determination.