2023 (2) TMI 939 - AT - Central Excise

Maintainability of appeal - appellant sought for the benefit of SVLDR Scheme and the matter has been settled as per the scheme - HELD THAT - The appeals filed by the Department against the impugned orders challenging the decision of the lower authority directing to give cum duty benefit becomes infructuous. Hence appeals filed by the Department are also dismissed.

Summary

The Appellate Tribunal CESTAT CHENNAI dismissed appeals filed by the Department as the appellants-assessees had settled their matter under the SVLDR Scheme. The appeals challenging the decision of the lower authority were also dismissed. MA No.E/AE/40192/2014 filed in Appeal No.E/508/2004 stands disposed.