The Commissioner Of Gst And Central Excise v. M/S Dassault Systemes Simulia Pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.03.2025 CORAM :

THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ & C.M.P.No.5965 of 2025 The Commissioner of G.S.T. and Central Excise Chennai South Commissionerate No.692, MHU Complex, Anna Salai, Nandanam Chennai 600 035.

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Appellant Vs.

M/s. Dassault Systemes Simulia Pvt. Ltd.

Asv Ramana Towers, 10th Floor No.37, 38, Venkatanarayana Road T.Nagar, Chennai 600 017.

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Respondent Prayer : Appeal under Section 35G of the Central Excise Act, 1944 read along with Section 83 of the Finance Act, 1944, against the order dated 08.06.2023 passed in Final Order No.FO/ST/A/40406/2023-ST(DB) on the file of CESTAT, Chennai.

For Appellant :

Mr.A.P.Srinivas Senior Standing Counsel For Respondent :

Mr.Harish Bindhumadhavan

JUDGMENT

(Judgment of the Court was delivered by the Hon'ble Chief Justice) Counsel states that the monetary limit involved in this appeal is below the monetary limit prescribed in Circular F.No.390/Misc/30/2023JC, dated 02.11.2023. Counsel says that he has instructions, therefore, to withdraw the appeal.

2. Counsel states that the withdrawal is only due to the monetary limit and without conceding the stand of the Department.

3. Appeal is dismissed as withdrawn. There will be no order as to costs. Consequently, the interim application also stands disposed of. (K.R.SHRIRAM, CJ) (MOHAMMED SHAFFIQ,J.) 04.03.2025 Index :

Yes/No :

Yes/No kpl

To Central Excise and Sales Tax Appellate Tribunal Chennai.

THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ,J.

(kpl) 04.03.2025