2005 (5) TMI 76 - HC - Central Excise

High Court allows appeal withdrawal under Central Excise Act

SAURABH ALLOY CASTINGS LTD. Versus CEGAT, NEW DELHI

The High Court of Judicature of Madhya Pradesh addressed the petitioner's appeal dismissal by the Customs, Excise & Gold (Control) Appellate Tribunal ... Appeal to Appellate Tribunal - Withdrawal of Issues:Appeal dismissal by Customs, Excise & Gold (Control) Appellate Tribunal due to failure in pre-deposit of duty amount; Petitioner's request to withdraw appeal and approach Customs & Central Excise Settlement Commissioner; Interpretation of Section 32PA of the Central Excise Act, 1944 regarding permission to withdraw appeal.Analysis:The High Court of Judicature of Madhya Pradesh addressed the issue arising from the dismissal of the petitioner's appeal by the Customs, Excise & Gold (Control) Appellate Tribunal due to the petitioner's failure to make a pre-deposit of the duty amount as per the interim order. The petitioner sought to withdraw the appeal to approach the Customs & Central Excise Settlement Commissioner, but the appellate Tribunal did not permit this withdrawal, leading to the dismissal of the appeal.The petitioner's counsel relied on Section 32PA of the Central Excise Act, 1944, which allows any person to apply to the appellate Tribunal for permission to withdraw an appeal. The provision specifies that upon receiving such an application, the appellate Tribunal must grant permission for the withdrawal of the appeal. However, the respondents' counsel argued that the petitioner did not file a formal application as required by law, and thus, the oral prayer for withdrawal was rightfully rejected.In its judgment, the High Court directed that the petitioner be given the opportunity to approach the appellate Tribunal within a month by submitting a proper application along with a certified copy of the court's order. The Court emphasized that if such an application is submitted, it should be considered in compliance with Section 32PA of the Central Excise Act, 1944. Until the resolution of this representation, the operation of the order dated 19-4-2000 by the appellate Tribunal would be suspended. The competent authority was instructed to amend the said order concerning the petitioner accordingly.This comprehensive analysis by the High Court highlights the procedural and statutory aspects related to the withdrawal of appeals under the Central Excise Act, ensuring that the petitioner is granted the opportunity to follow the prescribed legal procedures in seeking withdrawal and addressing the dismissal of the appeal by the appellate Tribunal.