IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH C.E.A. No.62 of 2007 (O&M) DATE OF DECISION: FEBRUARY 18, 2008 Punjab State Sports Council, Chandigarh .....APPELLANT Versus The Customs, Excise and Service Tax Appellate Tribunal West Regional Bench at Mumbai and others ....RESPONDENTS CORAM: HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE RAKESH KUMAR GARG --- Present: Mr.Akshay Bhan, Advocate, for the appellant. .. SATISH KUMAR MITTAL, J. (Oral) In view of the objection raised by the counsel for the respondents about the maintainability of the appeal in this court and in view of the decision of this court in ITA No.44 of 2005 titled as “The Commissioner of Income Tax, Faridabad Versus M/s Motorola India Ltd.”, decided on 3.10.2007 as well as the decision of this Court in ITA No.473 of 2006 in “Commissioner of Income Tax, Chandigarh-II Versus H.F.C.L. Infotel Limited, Mohali” decided on January 24, 2008, counsel for the appellant wants to withdraw this appeal with liberty to file an appeal against the impugned order before the court of appropriate jurisdiction. The prayer is allowed. The Registry is directed to return the appeal to be filed before the appropriate court having jurisdiction in the matter. C.E.A. No.62 of 2007 (O&M) -2- Since the appeal has been allowed to be withdrawn being not maintainable before this court and the Registry has been directed to return the appeal to the appellant so as to present the same before the appropriate court of competent jurisdiction, no order is required to be passed in the applications for condonation of delay in filing as well as re-filing the appeal. (SATISH KUMAR MITTAL) JUDGE February 18, 2008 (RAKESH KUMAR GARG) vkg JUDGE