The Commissioner Of GST And Central Excise vs. Sri Cornation Fireworks PVT LTD
Facts
The appellant, the Commissioner of GST and Central Excise, Madurai Commissionerate, filed a Civil Miscellaneous Appeal (CMA) before the Madurai Bench of the Madras High Court. The appeal was against the final order dated 20.03.2024 passed by the CESTAT, Chennai. The respondent in the appeal was Sri Coronation Fireworks Pvt Ltd. The appeal was filed under Section 35G of the Central Excise Act, 1944. The learned counsel for the appellant sought permission from the Court to withdraw the appeal, making an endorsement to that effect.
Held
The Court allowed the appellant's request to withdraw the appeal. The reasoning was based on the endorsement made by the learned counsel for the appellant seeking permission to withdraw. Consequently, the Civil Miscellaneous Appeal was dismissed as withdrawn. No costs were imposed. The connected miscellaneous petition was also closed. The judgment did not delve into the merits of the original dispute before the CESTAT, as the appeal was withdrawn at the High Court stage.
Key Issues
1. Whether the appeal filed by the Commissioner of GST and Central Excise, Madurai Commissionerate, against the final order of the CESTAT, Chennai, should be permitted to be withdrawn. The appellant's contention was that they wished to withdraw the appeal. The judgment does not record any specific arguments from the respondent. The core issue revolves around the appellant's right to withdraw the appeal and the court's decision on that request.
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.1192 of 2026 The Commissioner of GST and Central Excise Madurai Commissionerate Central Revenue Building Bibikulam, Madurai- 625 002 ... Appellant vs. Sri Coronation Fireworks Pvt Ltd., 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/40304/2024-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. Conse
The judgment continues below.
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