The Commissioner Of GST And Central Excise vs. K.Jeyasankar
Facts
The appellant, the Commissioner of GST and Central Excise, Madurai Commissionerate, filed a Civil Miscellaneous Appeal before the Madurai Bench of the Madras High Court. The appeal challenged the final order FO/A/40309/2024-EX(DB) dated 20.03.2024, passed by the CESTAT, Chennai. The respondent is K. Jeyasankar. The appeal was filed under Section 35G of the Central Excise Act, 1944. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading 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. In view of this request, the Civil Miscellaneous Appeal was dismissed as withdrawn. No costs were awarded. The connected miscellaneous petition was also closed. The Court did not delve into the merits of the appeal or the CESTAT order. The specific reasoning for the withdrawal or the underlying issues of the CESTAT order were not discussed or decided by the High Court.
Key Issues
1. Whether the appeal filed by the Commissioner of GST and Central Excise is maintainable before this Court. (Question of law) 2. Whether the order passed by the CESTAT, Chennai, is sustainable in law. (Question of law) The appellant's contention was that the CESTAT order was erroneous and required to be set aside. The respondent's contentions are not recorded in the judgment. The learned counsel for the appellant sought permission to withdraw the appeal, making an endorsement to that effect.
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.1197 of 2026 The Commissioner of GST and Central Excise Madurai Commissionerate Central Revenue Building Bibikulam, Madurai- 625 002 ... Appellant vs. K.Jeyasankar, 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/40309/2024-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 mi
The judgment continues below.
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