The Commissioner Of Central v. M/S.Amsteel Casting Pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated:12.01.2017 Coram:

The Hon'ble Mr.Justice HULUVADI G.RAMESH AND The Hon'ble Dr. Justice ANITA SUMANTH C.M.A.No.7 of 2017 The Commissioner of Central Excise, Chennai III Commissionerate, Chennai.

.. Appellant

Versus

1.M/s.Amsteel Casting Pvt. Ltd., No.35-A, SIPCOT Industrial Complex, Hosur 635 126.

2.The Customs, Excise & Service Tax Appellate Tribunal, No.26, Shastri Bhawan Annexe Buildings, Haddows Road, Chennai 600 006. .. Respondents Civil Miscellaneous Appeal filed under Section 35 G of Central Excise Act, 1944 against the order passed by the 2nd respondent in CESTAT Final Order 40428/15 dated 17.4.2015. For Appellant .. M/s.R.Hemalatha

JUDGMENT

(Judgment of this Court was delivered by DR. ANITA SUMANTH, J.) At the time of admission, we note that the issue in question in this matter is covered against the Revenue by a decision of this Court in the case of Commissioner of Central Excise, Salem Vs. Cheran Spinners Ltd (2014 (33) S.T.R.148 (Mad.)).

2. In view of the above, nothing survives in this appeal and the same is dismissed at the threshold. The substantial questions of law being answered in favour of the assessee and against the Revenue. No costs.

Consequently, the connected C.M.P.No.47 of 2017 is closed.

Sd/- Asst.Registrar (CS III ) /true copy/ Sub Asst. Registrar https://hcservices.ecourts.gov.in/hcservices/

To The Customs, Excise & Service Tax Appellate Tribunal, No.26, Shastri Bhawan Annexe Buildings, Haddows Road, Chennai 600 006.

+1 cc to M/s.R.Hemalatha,advocate,sr.3339.

ks(co) krd 13/2 C.M.A.No.7 of 2017 https://hcservices.ecourts.gov.in/hcservices/