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2026 DAILYLAW 94676 (MAD)

The Commissioner of GST and Central Excise v. Naya Carnation Fireworks

CMA(MD)/118/2026 · 2026-02-04

G K Ilanthiraiyan, R Poornima

Transfer Petitionbody2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

CMA(MD)No.118 of 2026 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED :04.02.2026 CORAM: THE HONOURABLE MR JUSTICE G.K. ILANTHIRAIYAN AND THE HONOURABLE MS.JUSTICE R. POORNIMA CMA(MD)No.118 of 2026 and CMP(MD) No.1188 of 2026 The Commissioner of GST and Central Excise Madurai Commissionerate Central Revenue Building Bibikulam, Madurai- 625 002 ... Appellant vs. Naya Carnation Fireworks No.7, Chairman A Shamugam Road, Sivakasi, Tamil Nadu- 626 123 ...Respondent PRAYER: Appeal filed under Section 35 G of the Central Excise Act, 1944 to allow the appeal and set aside the final order FO/A/40303/2024-EX(DB) dated 20.03.2024 on the file of the CESTAT, Chennai. For Appellant : Mr.N.Dilip Kumar For Respondent : Mr.S.Jaikumar Page No.1 of 2 https://www.mhc.tn.gov.in/judis CMA(MD)No.118 of 2026 G.K. ILANTHIRAIYAN,J. AND R. POORNIMA,J. aav JUDGMENT [Judgment of the Court was made by G.K. ILANTHIRAIYAN, J.] The learned counsel appearing for the appellant seeks permission of this Court to withdraw the appeal and he has also made an endorsement to that effect. 2. In view of the same, this Civil Miscellaneous Appeal stands dismissed as withdrawn. No costs. Consequently connected miscellaneous petition stands closed. [G.K.I., J.] [R.P., J.] 04.02.2026 Index : Yes / No Neutral Citation : Yes / No aav To The Customs Excise and Service Tax Appellate Tribunal, Chennai CMA(MD)No.118 of 2026 Page No.2 of 2 https://www.mhc.tn.gov.in/judis