The Commissioner Of GST And Central Excise vs. Naya Carnation Fireworks
Facts
The appeal was filed by the Commissioner of GST and Central Excise, Madurai Commissionerate, against Naya Carnation Fireworks. The appeal challenged the final order FO/A/40303/2024-EX(DB) dated 20.03.2024, passed by the CESTAT, Chennai. The specific tax period and the amount in dispute are not recorded in the judgment. The matter came before the Madurai Bench of the Madras High Court.
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 Consequently, the Civil Miscellaneous Appeal was dismissed as withdrawn.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 Court did not decide on the merits of the original appeal or the CESTAT's order.
Key Issues
1. Whether the appeal filed by the appellant is to be allowed and the final order of the CESTAT is to be set aside, as per the prayer in the appeal filed under Section 35G of the Central Excise Act, 1944. The appellant's contention was that they sought permission to withdraw the appeal, as indicated by an endorsement made by their counsel. The respondent's contentions are not recorded in the judgment.
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.1188 of 2026 The Commissioner of GST and Central Excise Madurai Commissionerate Central Revenue Building Bibikulam, Madurai- 625 002 ... Appellant vs. Naya Carnation Fireworks No.7, Chairman A Shamugam 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/40303/2024-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In view of the same, this Civil Miscellaneous Appeal stands dismissed as withdrawn.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 con
The judgment continues below.
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