2023 (11) TMI 1166 - SCH - Central Excise

Restoration of appeal which was dismissed earlier as withdrawn - appeals involving tax incidence of more than Rs.5 crore - Condonation application - Classification of goods - blanks for components out of CR/HR sheets/coils of iron and steel - HELD THAT - An application for recall of the order has been moved with the delay of 326 days and it is contended that the tax incidence is actually more than Rs. 5 crores and therefore the appeal was got dismissed as withdrawn under some misconception. In view of the facts and circumstances and the averments made in the delay condonation application as well as the restoration application it is satisfying that the delay is sufficiently explained and the order dated 02.08.2019 deserves to be recalled. Appeal is restored to its original number.

Summary

Issues involved: Application for recall of order dismissing appeal as withdrawn due to tax incidence limit and delay in filing recall application.

Recall of Order: The Civil Appeal was dismissed as withdrawn due to a Department Circular restricting appeals with tax incidence up to Rs.1 crore. An application for recall of the order was filed 326 days late, claiming the actual tax incidence was over Rs.5 crores. The Court found the delay sufficiently explained and recalled the order, allowing the appeal to be restored for consideration on merits.

Separate Judgment by Justice Indu Malhotra: Justice Indu Malhotra noted the appellant's request to withdraw the appeal, leading to its dismissal as withdrawn.