2026:MHC:475 CMA No. 3920 of 2019 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 05-02-2026 CORAM THE HON'BLE DR.JUSTICE ANITA SUMANTH AND THE HON'BLE MR.JUSTICE MUMMINENI SUDHEER KUMAR CMA No. 3920 of 2019 The Commissioner Of GST And Central Excise, Chennai North, 26//1, Mahatama Gandhi Salai, Nungambakkam Chennai 34. ..Appellant(s) Vs M/s.Suprashesh General Insurance Services And Brokers (p) Ltd., No.560-562, 6 M, Century Plaza, Anna Salai, Teynampet, Chennai 18. ..Respondent(s) Prayer: Appeal filed under Section 35G of Central Excise Act, 1944 r/w Section 83 of Finance Act against the Final Order No.42164/2018 dated 23/07/2018 passed by the Hon’ble Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai received by the appellant on 27.08.2018. For Appellant(s): Mr.K.Umesh Rao Senior Standing Counsel For Respondent(s): Ms.R.V.Gayatri for Mr.P.B.Ramaniyam __________ Page1 of 2 https://www.mhc.tn.gov.in/judis CMA No. 3920 of 2019 DR.ANITA SUMANTH J. AND MUMMINENI SUDHEER KUMAR J. JUDGMENT (Judgment of the Court was delivered by Dr.Anita Sumanth J.) Mr.K.Umesh Rao, learned Senior Standing Counsel, wishes to withdraw the present appeal as it is hit by low tax effect on account of monetary policy, recording which, this Civil Miscellaneous Appeal is dismissed as withdrawn, returning the questions of law unanswered. No costs. (A.S.M.,J.) (M.S.K.,J.) 05-02-2026 Index: Yes/No Speaking order Neutral Citation: Yes mpl To The Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai. CMA No. 3920 of 2019 __________ Page2 of 2 https://www.mhc.tn.gov.in/judis