M/S.Lotte India Corporation Ltd v. The Commissioner Of Gst And Customs Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.09.2020

CORAM

THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE KRISHNAN RAMASAMY C.M.A.Nos.2866 to 2869 of 2019 & C.M.A.No.3162 of 2014 & CMP Nos.15025, 15032 and 15023 of 2019 M/s.Lotte India Corporation Ltd Nelikuppam, Cuddalore-607 105.

...Appellant/Appellant in all appeals -Vs1. The Commissioner of GST and Customs Central Excise, Gubert Avenue (Beach Road) Pondicherry - 605 001.

...Respondent/Respondent

in all appeals

2. The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, No.26, Haddows Road, Chennai-600 006. 2nd Respondent CMA No.3162 OF 2014 CMA 2866 of 2019 : Appeal under Section 35G(2) of the Central Excise Act against Final Order No.42992/2018 dated 04.12.2018 in Appeal No.E/42247/2016-SM passed by the Central Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. CMA 2867 of 2019 : Appeal under Section 35G(2) of the Central Excise Act against Final Order No.42993/2018 dated 04.12.2018 in Appeal No.E/42248/2016-SM passed by the Central Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. CMA 2868 of 2019 : Appeal under Section 35G(2) of the Central Excise Act against Final Order No.42994/2018 dated 04.12.2018 in Appeal No.

E/40853/2017-SM passed by the Central Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. CMA 2869 of 2019 : Appeal under Section 35G(2) of the Central Excise Act against Final Order No.42991/2018 dated 04.12.2018 in Appeal No.E/42246/2016-SM passed by the Central Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. CMA 3162 of 2014 : Appeal under Section 35G(2) of the Central Excise Act against Final Order No.40051/2014 dated 30.01.2014 in Appeal No.E.ST/239/2007-SM passed by the Central Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. https://hcservices.ecourts.gov.

All Appeals For Appellant : Mr.G.Derrick Sam For Respondent : Mr.A.P.Srinivas, Senior Standing Counsel

J U D G M E N T

(Judgment of the Court was delivered by Dr.Vineet Kothari,J.) Learned counsel for the appellant submits that since the Assessee has availed the benefit of Sabka-Vishwas Scheme, he may be permitted to withdraw these appeals. Learned counsel for the respondent Revenue has no objection.

2. Accordingly, the appeals are dismissed as withdrawn. No costs.

Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To

1. The Commissioner of GST and Customs Central Excise, Gubert Avenue (Beach Road) Pondicherry - 605 001.

2. The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan, No.26, Haddows Road, Chennai-6.

+1cc to Mr.A.P.Srinivas, Senior Standing Counsel Advocate, S.R.No.30285 C.M.A.Nos.2866 to 2869 of 2019 & C.M.A.No.3162 of 2014 ln(CO) rv(27/01/2021) https://hcservices.ecourts.gov.in/hcservices/