2021 (2) TMI 1375 - AT - Central Excise

Maintainability of appeal - HELD THAT - The Department has filed letter before the Registry along with list of cases submitting that the cases have been closed as the assessee has opted for SABKA VISHWAS scheme. The above case is also included in the said list. The assessee has conceded to this. As the matter is closed the appeal is dismissed.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed the appeal as the assessee opted for SABKA VISHWAS scheme, leading to the closure of the case. The Department submitted a list of closed cases, including the one in question, which the assessee agreed to.