The Commissioner Of Gst And Central Excise v. M/S.Ncr Corporation India Pvt.Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 29.08.2024

CORAM

THE HONOURABLE MR.JUSTICE R.SURESH KUMAR and THE HONOURABLE MR.JUSTICE C.SARAVANAN The Commissioner of GST and Central Excise, No.1, Goubert Avenue, Beach Road, Puducherry - 605 001.

... Appellant -VsM/s.NCR Corporation India Pvt. Ltd., No.17/5, B/1/A, Kurumbapet, Gothi Industrial Estate, Pondicherry - 605 001.

... Respondent PRAYER : Appeal under Section 35G of the Central Excise Act, 1944 to set aside the impugned Final Order No.40516/2018 dated 28.02.2018 on the file of the Hon'ble CESTAT.

For Appellant :

Mr.K.S.Ramaswamy Senior Standing Counsel For Respondent :

Mr.T.R.Senthil Kumar 1/4

J U D G M E N T

(Judgment of the Court was delivered by R.SURESH KUMAR, J.) The issue raised in this appeal since has been settled in Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 and a proof to such a settlement with regard to Form SVLDRS 1, Form SVLDRS 3 and Form SVLDRS 4 dated 30.12.2019, 28.02.2020 and 01.10.2020 has been filed before us for our perusal.

2. Having perused the same, we found that, since the issue has been settled in the said scheme, no further adjudication is necessary in this appeal. Accordingly, this Civil Miscellaneous Appeal is disposed of. However, there shall be no order as to costs.

(R.S.K., J.) (C.S.N., J.) 29.08.2024 NCC : Yes / No Index : Yes / No Speaking Order : Yes / No vji 2/4

To

1. The Commissioner of GST and Central Excise, No.1, Goubert Avenue, Beach Road, Puducherry - 605 001.

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

3/4

R.SURESH KUMAR, J.

and C.SARAVANAN, J.

vji 29.08.2024 4/4