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Madras High Court

The Commissioner Of Central Excise vs M/S. Mak Controls & Systems (P) Ltd on 4 November, 2022

Author: S. Vaidyanathan

Bench: S. Vaidyanathan

                                                                             C.M.A. No. 1259 of 2018

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                      DATED: 04.11.2022

                                                           CORAM

                                     THE HON'BLE MR. JUSTICE S. VAIDYANATHAN

                                                             AND

                                       THE HON'BLE MR. JUSTICE C. SARAVANAN

                                                   C.M.A. No. 1259 of 2018

                     The Commissioner of Central Excise,
                     O/o. The Commissioner of Central Excise,
                      Customs & Service Tax,
                     6/7, A.T.D. Street, Race Course Road,
                     Coimbatore – 641 018.                                    ..Appellant

                                                              Vs.

                     1.           M/s. Mak Controls & Systems (P) Ltd.,
                                  7/41B, Avanashi Road,
                                  Civil Aerodrome PO,
                                  Coimbatore – 641 014.

                     2.           The Customs, Excise and Service Tax
                                   Appellate Tribunal,
                                  South Zonal Bench,
                                  Shastri Bhavan Annexe, I Floor,
                                  26, Haddows Road,
                                  Chennai – 600 009.                          ..Respondents
                     Prayer:           Civil Miscellaneous Appeal as against the Final Order No.
                     40865 of 2015 dated 08.07.2015 passed by the Customs, Excise and Service
                     Tax Appellate Tribunal, South Zonal Bench at Chennai in Appeal
                     No.E/41452/2014.
https://www.mhc.tn.gov.in/judis


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                                                                                  C.M.A. No. 1259 of 2018

                                                                              S. VAIDYANATHAN,J.

                                                                                                   AND

                                                                                  C. SARAVANAN,J.

                                                                                                      nv
                                              For Appellant      ::    Mr.A.P. Srinivas

                                              For Respondents ::       Mr.S. Durairaj for R1

                                                        JUDGMENT

S. VAIDYANATHAN,J.

AND C. SARAVANAN,J.

Learned counsel for the 1st respondent submits that the 1st respondent has settled the case under the SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 and that Form – SVLDRS 3 has also been issued to the 1st respondent.

2. Considering the same, we are inclined to dismiss the civil miscellaneous appeal. Accordingly, the civil miscellaneous appeal stands dismissed. No costs.

(S.V.N.J.) (C.S.N.J.) nv 04.11.2022 C.M.A. No. 1259 of 2018 https://www.mhc.tn.gov.in/judis 2\2