Madras High Court
Commissioner Of Service Tax vs M/S. Dhl Lemuir Logistics Private ... on 23 September, 2021
C.M.A.No.1032 of 2014
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23.09.2021
CORAM :
THE HON'BLE MR. JUSTICE T.S. SIVAGNANAM
AND
THE HON'BLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP
C.M.A.No.1032 of 2014
Commissioner of Service Tax,
“Newry Towers”, No.2054-I, 2nd Avenue,
12th Main Road, Anna Nagar,
Chennai – 600 040. ... Appellant
Vs.
M/s. DHL Lemuir Logistics Private Limited,
(formerly M/s. Excel India Private Limited)
Srinivas Towers, I Floor,
No.5, Cenotaph Road, Second Lane,
Alwarpet, Chennai- 600 018. ... Respondent
Civil Miscellaneous Appeal filed under Section 35G of Central Excise
Act, 1944, read with Section 83 of Finance Act, 1994, against Final order
No. 619 of 2012 dated 06.06.2012 on the file of the Customs, Excise and
Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
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C.M.A.No.1032 of 2014
For Appellant : Mr.M.Santhanaraman
Standing Counsel
For Respondent : Mr.N.Prasad
for M/s.N.Inbarajan
JUDGMENT
(Judgment was delivered by T.S. SIVAGNANAM, J.)
This appeal filed by Revenue under Section 35G of Central Excise
Act, 1944, read with Section 83 of Finance Act 1994, is directed against the
Final order No. 619 of 2012 dated 06.06.2012 on the file of the Customs,
Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.
2.The appeal has been admitted on 13.06.2014 on the following
Substantial Question of law :
“Whether the CESTAT was justified in passing such a
cryptic and non-speaking order without considering the
applicability or otherwise of the said Circular of the Board
viewed against various contentions raised in the Appeal
Memorandum.”
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C.M.A.No.1032 of 2014
3.We have heard Mr.M.Santhanaraman, learned Standing Counsel for
the appellant and Mr.N.Prasad for M/s.N.Inbarajan, learned counsel for the
respondent.
4.Mr.M.Santhanaraman, learned Standing Counsel for the appellant,
submitted that a letter has been circulated to the Registry to withdraw the
appeal, as the appeal falls below the Monetary Limit prescribed in the
Circular issued by the Board pursuant to the National Litigation Policy. The
said submission is placed on record.
5.The Civil Miscellaneous Appeal is dismissed as withdrawn on the
ground of Low Tax Effect. Consequently, the Substantial Question of law is
left open. No costs.
(T.S.S., J.) (S.S.K., J.)
23.09.2021
jeni/mkn
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C.M.A.No.1032 of 2014
T.S. SIVAGNANAM, J.
and
SATHI KUMAR SUKUMARA KURUP, J.
jeni/mkn
Internet : Yes
Index : Yes / No
To
1.The Customs, Excise and Service Tax Appellate Tribunal,
South Zonal Bench,
Chennai.
2.The Commissioner of Service Tax,
“Newry Towers”, No.2054-I, 2nd Avenue,
12th Main Road, Anna Nagar,
Chennai – 600 040.
C.M.A.No.1032 of 2014
23.09.2021
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