IN THE SUPREME
COURT OF INDIA
CIVIL APPELLATE
JURISDICTION
M.A. NO. 492/2022
IN
CIVIL APPEAL NO.
716/2019
IN THE MATTER OF:
Commissioner of Central Excise and Service Tax II (PETITIONER)
versus
Merino Industries (RESPONDENT)
APPLICATION FOR RESTORATION OF CIVIL APPEAL NO. 716/2019
FACTS
1.
The present Application is being filed on behalf of the Applicant/ Appellant
for restoration of the civil appeal in CA No. 716/2019, which was dismissed by
this Hon'ble Court due to low monetary limit on 16.11.2020.
2.
The Applicant/ Appellant had filed the civil appeal in Civil Appeal No.
716/2019 against the impugned judgment and final order dated 11.04.2018 passed
by the Ld. Customs, Excise and Service Tax Appellate Tribunal.
3.
The Civil Appeal was listed for admission before this Hon 'ble Court on
11.01.2019, when this Hon'ble Court was pleased to issue notice in the civil
appeal and tag the appeal with CA No. 5792-93/2018.
4.
It is submitted that due to change in litigatio1 policy of the Govt. of India,
vide Central Board of Indirect Tax and Customs Instructions dated 22.08.2019,
legacy cases wherein the tax effect was less than Rs 2 Crore 3 were decided to
be withdrawn by the Central Board of Indirect Tax and Customs.
5.
Pursuant to the Central Board of Indirect Tax and Customs Instructions dated
22.08.2019, the Applicant had decided to withdraw CA No. 8044/2019 –
Commissioner of Customs and Central Excise Noida I vs. Merino Industric·s,
filed by the Applicant before this Hon'ble Court against the same Respondent
Assessee against judgment dated 14.05.2019 in Final Order No. A/70989/2019-EX
(DB), where the revenue involved was Rs. 1,40,62,298/-. However, inadvertently
Civil Appeal No. 716/2019 - Commissioner of Central Excise and Service Tax II
vs. M/ s Merino Industries Ltd. was withdrawn along with several other tagged
1natters vide order of this Hon'ble Court dated 16.11.2020 in Civil Appeal No.
4064/2013. The revenue involved in CA No. 716/2019 is Rs 7,49,86,186, which is
much higher than the monetary limit of Rs 2 Crores.
6. Due to the aforesaid inadvertent error, CA No.
716/2019 was withdrawn. It is the humble prayer of the Applicant/ Appellant
that the Civil Appeal be restored and the matter be heard on merits.
7.
It is submitted that the Applicant / Appellant would be severely prejudiced and
would suffer huge financial repercussion if the civil appeal is not restored
PRAYER
In
the facts and circumstances of the case and in the interest of justice this
Hon'ble Court may graciously be pleased to: -
1. Recall the Order dt. 16.11.2020
in CA No. 716/2019 and restore the Civil Appeal to its original status and
allow Applicant/ Appellant to make submissions before this Hon 'ble Court on
the merits of the case
2. pass any other order as this
Hon'ble Court may deem fit and proper in the facts and circumstance of the
present case.
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