M/S.Surya Enterprises, v. The Additional Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.11.2019

CORAM

THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P.NO.21504 OF 2017 WMP.22494 OF 2017 M/s.Surya Enterprises Represented by its Partner Shri G.Ganeshan ... Petitioner --Vs--

1. The Additional Commissioner of Central Excise III Commissionerate 26/1 Mahatma Gandhi Salai (Chennai 600034) (Now Additional Commissioner of Central Taxes and Central Excise Chennai Outer)

2. The Commissioner of Central Taxes and Central Excise No.1, 1 Foulks Compound Anaimedu, Salem 636 001 ... Respondents Prayer:

Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ or order of direction or any other Writ in the nature Writ of Certiorari, calling for the records of the 1st respondent in order in Original No.9/2017 (ST) dated 09.05.2017 passed by the first respondent and quash the same. For Petitioner : Mr.G.Natarajan For Respondents: Mr.S.Rajasekar Standing Counsel

O R D E R

The appeal of the petitioner before the Customs Excise & Service Tax Appellate Tribunal has been allowed on 08.04.2019 and learned Standing Counsel for the respondents confirms that this order has attained finality and there is no challenge to this order by way of appeal.

2. In the light of the order of the CESTAT order dated 09.05.2017 is set aside and, this writ petition is allowed. Consequently, connected miscellaneous petitions is closed. No costs.

Sd/- Assistant Registrar (CJ Conf.) //True Copy// Sub Assistant Registrar ska To

1. The Additional Commissioner of Central Excise III Commissionerate, 26/1 Mahatma Gandhi Salai (Chennai 600034) (Now Additional Commissioner of Central Taxes and Central Excise Chennai Outer)

2. The Commissioner of Central Taxes and Central Excise No.1, 1 Foulks Compound, Anaimedu Salem 636 001.

+1cc to Mr.S.Rajasekar, Advocate, S.R.No.96753 W.P.No.21504 of 2017 WMP.22494 of 2017 GMR(CO) CS/31/12/2019