The Commissioner Of GST And Central Excise vs. B.Saravanan
Facts
The appellant, the Commissioner of GST and Central Excise, Madurai Commissionerate, filed an appeal before the Madurai Bench of the Madras High Court challenging the final order FO/A/40311/2024-EX(DB) dated 20.03.2024 passed by the CESTAT, Chennai. The respondent is B. Saravanan. The appeal was filed under Section 35G of the Central Excise Act, 1944. The judgment does not specify the tax period or the amount in dispute. The procedural history prior to the CESTAT order is not detailed.
Held
The Court noted that the learned counsel appearing for the appellant sought permission to withdraw the appeal and had made an endorsement to that effect. Consequently, the Civil Miscellaneous Appeal was dismissed as withdrawn. No costs were awarded. The connected miscellaneous petition was also closed. The judgment does not provide reasoning for the withdrawal or any substantive findings on the merits of the original dispute before the CESTAT.
Key Issues
1. Whether the appeal filed by the Commissioner of GST and Central Excise is maintainable. The appellant sought permission to withdraw the appeal. The respondent's arguments are not recorded. The core issue revolves around the appellant's decision to withdraw the appeal, rendering the substantive legal questions moot for the High Court's determination.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :04.02.2026 CORAM: THE HONOURABLE MR JUSTICE G.K. ILANTHIRAIYAN AND THE HONOURABLE MS.JUSTICE R. POORNIMA and CMP(MD) No.1200 of 2026 The Commissioner of GST and Central Excise Madurai Commissionerate Central Revenue Building Bibikulam, Madurai- 625 002 ... Appellant vs. B.Saravanan No.7, Chairman A Shanmugam Road, Sivakasi, Tamil Nadu- 626 123 ...Respondent PRAYER: Appeal filed under Section 35 G of the Central Excise Act, 1944 to allow the appeal and set aside the final order FO/A/40311/2024-EX(DB) dated 20.03.2024 on the file of the CESTAT, Chennai. For Appellant : Mr.N.Dilip Kumar For Respondent : Mr.S.Jaikumar Page No.1 of 2 https://www.mhc.tn.gov.in/judis G.K. ILANTHIRAIYAN,J. AND R. POORNIMA,J. aav JUDGMENT [Judgment of the Court was made by G.K. ILANTHIRAIYAN, J.] The learned counsel appearing for the appellant seeks permission of this Court to withdraw the appeal and he has also made an endorsement to that effect.
In view of the same, this Civil Miscellaneous Appeal stands dismissed as withdrawn. No costs. Consequently connected misc
The judgment continues below.
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