The Commissioner Of GST And Central Excise vs. A.R.Arumugarajan
Facts
The appellant, the Commissioner of GST and Central Excise, Madurai Commissionerate, filed a Civil Miscellaneous Appeal (CMA(MD)No.125 of 2026) before the Madurai Bench of the Madras High Court. The appeal was against the final order FO/A/40310/2024-EX(DB) dated 20.03.2024, passed by the CESTAT, Chennai. The respondent in the appeal was A.R.Arumugarajan. The appeal was filed under Section 35G of the Central Excise Act, 1944. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The procedural history leading to the CESTAT order was not detailed.
Held
The Court granted the appellant's request to withdraw the appeal. Consequently, the Civil Miscellaneous Appeal was dismissed as withdrawn.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 original dispute or the CESTAT order. The decision to dismiss the appeal as withdrawn was based solely on the appellant's request.
Key Issues
1. Whether the appellant (Commissioner of GST and Central Excise) should be permitted to withdraw the appeal filed under Section 35G of the Central Excise Act, 1944? The appellant's counsel sought permission from the Court to withdraw the appeal and made an endorsement to that effect. The respondent's contentions were 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.1199 of 2026 The Commissioner of GST and Central Excise Madurai Commissionerate Central Revenue Building Bibikulam, Madurai- 625 002 ... Appellant vs. A.R.Arumugarajan, 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/40310/2024-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
The judgment continues below.
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