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2026 Supreme(Online)(Mad) 94188

IN THE HIGH COURT OF JUDICATURE AT MADRAS
Anita Sumanth, N. Senthilkumar, JJ
CCE & ST Pondicherry – Appellant
Versus
Aiswarya Leathers – Respondent
CMA No. 2116 of 2018



Advocates:
For the Appellants/Petitioners: A.P. Srinivas
For the Respondents:

The appeal was dismissed as withdrawn by the Department based on a monetary policy Circular, while leaving the question of law open for future determination.

Headnote:(A) Civil Miscellaneous Appeal - Withdrawal - Appeal withdrawn by the Department on account of monetary policy Circular. (Para 1)

Issues: Whether the appeal could be withdrawn based on the monetary policy Circular.

Legal Category Hierarchy

  • practice and procedure
    • appeals
      • withdrawal of appeal (Para 2)
  • tax law
    • central excise
      • appeals
        • withdrawal of appeal (Para 2)

Table of Contents

1. Appeal dismissed as withdrawn with question of law left open; no costs. (Para 2 )

APPEAL filed under Section 35G of the Central Excise Act, 1944 to set aside the impugned Final Order No.41083/2018 dated 04.04.2018 on the file of the Honble CESTAT and thus render justice.

DR.ANITA SUMANTH J.

AND

N.SENTHILKUMAR J.

Judgment

(Judgment of the Court was delivered by Dr.Anita Sumanth J.)

Mr. A.P.Srinivas, learned Senior Standing Counsel appearing for the appellant / Department would submit that the Central Government does not wish to pursue the Civil Miscellaneous Appeal for the period April, 2004 to December, 2006 and seeks withdrawal of the same on account of monetary policy Circular. He has also filed a letter dated 11.09.2026 and made an endorsement to this effect.

2.Recording the aforesaid submission, this Civil Miscellaneous Appeal is dismissed as withdrawn leaving the question of law open to be decided in an appropriate matter. No costs.

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