(Sanjiv Khanna and Bela M. Trivedi, JJ.)
Petition(s) for Special Leave to Appeal (C) No(s). 4980/2022, decided on April 1, 2022
Commissioner of Central Excise Customs and Service Tax, Mysuru _______________________________________________ Petitioner;
v.
Mysore Concrete Products __________________________ Respondent.
(For Admission and I.R. and IA No. 40737/2022-Exemption From Filing C/C of the Impugned Judgment)
Petition(s) for Special Leave to Appeal (C) No(s). 4980/2022; CEA No. 50/2019; and IA No. 40737/2022
The Order of the court was delivered by
Order
1. The tax involved in the present matter is Rs. 3,45,203/- (Rupees Three Lakh Forty Five Thousand Two Hundred and Three Only). In fact, the order in original records that the aforesaid amount was paid by the assessees “vide” Challan No. 10 dated 12.08.2013. The contention of the Revenue relying upon Rule 8(3A) of the Central Excise Rules, 2002 is that the tax should have been paid in the month of June, 2013.
2. The legal issue with regard to the interpretation and validity of Rule 8(3A) is pending before this Court. The issue will be decided in those matters.
3. The Revenue should not have preferred the petition for special leave to appeal keeping in view the meager amount involved. In fact, the administrative expenses etc. may well be much higher than the tax involved.
4. Recording the aforesaid displeasure, we dismiss the petition for special leave to appeal, leaving the question of law open.
5. Pending application(s), if any, shall stand disposed of.
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