M/S.Alstom Projects India Ltd vs The Commissioner Of Central Excise
2024 Latest Caselaw 17561 Mad

Madras High Court

M/S.Alstom Projects India Ltd vs The Commissioner Of Central Excise on 4 September, 2024

Author: R.Suresh Kumar

Bench: R.Suresh Kumar, C.Saravanan

                                                                         C.M.A.No.2699 of 2018



                                  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.A.No.2699 of 2018
                                                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

                                                         -vs-

                     The 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



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                                                                                C.M.A.No.2699 of 2018



                                      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

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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.

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R.SURESH KUMAR, J.

AND C.SARAVANAN,J.

(sra)

04.09.2024

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