Alstom Projects India Ltd v. The Commission Of Central Excise

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.09.2024 CORAM :

THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN C.M.P.No.20421 of 2018 M/s.Alstom Projects India Ltd., No.63, Trichy Rad, Kannampalayam Post, Coimbatore 641 402, Tamil Nadu.

.. Appellant -vsThe Commissioner of Central Excise and Service Tax, Coimbatore.

.. Respondent Prayer: Appeal filed under Section 35G of the Central Excise Act, 1944, against the Final Order No.40111/2018 dated 17.01.2018 on the file of Customs, Excise & Service Tax Appellate Tribunal, Chennai. For the Appellant : Mr.Raghav Rajeev for Mr.Lakshmi Kumaran

For the Respondent : Mr.B.Ramana Kumar Sr. Stdg. Counsel * * * * *

JUDGMENT

(Judgment of the Court was made by R.Suresh Kumar, J.) It is stated by Mr.Raghav Rajeev, learned counsel appearing for the appellant, that the appellant has already availed the benefit of SVS, 2019, that is "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The learned counsel would, however, submit that so far, the discharge certificate is yet to be issued by the concerned authority and therefore, if this appeal is dismissed by recording the aforesaid development, liberty can also be given to the appellant to re-agitate the issue, in case the discharge certificate is not given by the Designated Authority in future.

2. Recording the said submission, this writ appeal is dismissed as having become infructuous with the aforestated liberty. However, there

shall be no order as to costs. Consequently, connected miscellaneous petition is also dismissed.

(R.S.K., J.) (C.S.N., J.) 04.09.2024 Index :

Yes/No NC :

Yes/No sra To 1.The Commissioner of Central Excise and Service Tax, Coimbatore.

2. The Customs, Excise and Service Tax Appellate Tribunal, Chennai.

R.SURESH KUMAR, J.

AND C.SARAVANAN,J.

(sra) 04.09.2024