The Commissioner Of Gst And Central Excise v. M/S.Lemon Tree Hotels Pvt Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.10.2024 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN The Commissioner of GST and Central Excise Chennai South Commissionerate MHU Complex, No.692, Anna Salai Nandanam, Chennai - 600 035.

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Appellant Vs.

M/s.Lemon Tree Hotels Pvt. Ltd.

No.72, Sardar Patel Road Guindy Industrial Estate Chennai - 600 032.

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Respondent Prayer: Appeal filed under Section 35G of the Central Excise Act r/w Section 83 of the Finance Act, 1944 against the final order No.43404 of 2017 dated 28.11.2017 on the file of the Customs Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

For the Appellant :

Mr.T.Rameshkutty For the Respondent :

Mr.S.Muthu Venkataraman

JUDGMENT

(Order of the Court was made by R.SURESH KUMAR, J.) It is brought to our notice by Mr.T.Rameshkutty, learned counsel appearing for the appellant Revenue that this appeal is covered by the litigation policy, which decision has been taken and issued vide notification dated 06.08.2024 by the Central Board of Indirect Taxes and Customs, Government of India.

2. Hence, recording the same, this appeal stands dismissed as covered under the litigation policy. There shall be no order as to costs.

(R.S.K., J.) (C.S.N, J) 04.10.2024 drm

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

(drm) 04.10.2024