Case Law Details
Sterlite Optical Technologies Ltd. Vs Commissioner of Customs & Central Excise (Supreme Court)
The issue under consideration is whether petitioner’s request to withdraw appeal in respect of the excise component under Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, 2019 can be accepted by the court?
In the present case, the appellant seeks to withdraw only that part of the dispute in the above appeal which relates to the excise component, but retaining the appeal insofar as the customs component is concerned. However, the Ld. Standing counsel for the Union of India opposed the request, on the short ground that the customs component forming part of the order impugned in the appeal comprises only of redemption fine and penalties and that once the above appeal is withdrawn with respect to excise component, the appeal will not even be maintainable in respect of the other portion.
Supreme Court states that the respondent cannot object to the appellant withdrawing any portion of the appeal, provided the appellant is not seeking any benefit from Court on account of the withdrawal. In view of the above, the petition is allowed and the appeal shall be treated as withdrawn only in respect of the dispute arising out of the excise component.
FULL TEXT OF THE SUPREME COURT JUDGEMENT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
