Commissioner Of Gst And Central Excise v. Gates Unitta India Company Private Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 30.01.2025

CORAM

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN Commissioner of GST and Central Excise, Chennai Outer Commissionerate, Newry Towers, No.2054-I, II Avenue, Anna Nagar, Chennai - 600 040 ... Appellant -VsM/s.Gates Unitta India Company Private Ltd., No.F19, Sipcot Industrial Park, Pondar A, Sriperumbudur, Kancheepuram - 602 105.

... Respondent PRAYER : Appeal under Section 35G of the Central Excise Act, 1944 to set aside the Final Order No.42301/2021 dated 25.08.2021 on the file of the Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Chennai and uphold the demand of recovery of ineligible credit availed and allow the departmental appeal against the Hon'ble Customs, Excise and Service Tax Appellate Tribunal's Final Order No.42301 of 2021 dated 25.08.2021. 1/3

For Appellant :

Ms.Nikitha for Mr.Sai Srujan Tayi Senior Standing Counsel For Respondent :

Mr.Raghavan Ramabadran for Mr.Lakshmi Kumaran and Sridharan Attorneys

J U D G M E N T

(Judgment of the Court was delivered by R.SURESH KUMAR, J.) The learned counsel appearing for the appellant seeks permission to withdraw the civil miscellaneous appeal and has made an endorsement to that effect in the Court bundle.

2. Recording the said submission and the endorsement, the Civil Miscellaneous Appeal is dismissed as withdrawn. No costs. (R.S.K., J.) (C.S.N., J.) 30.01.2025 NCC : Yes / No Index : Yes / No Speaking Order : Yes / No vji 2/3

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji 30.01.2025 3/3