2020 (10) TMI 1399 - AT - Central Excise

Maintainability of appeal - appellant has availed the scheme under Sabka Vishwas - HELD THAT - Appellant have been issued discharge certificate as per Form 4. Hence the appeal is dismissed.

Summary

The Appellate Tribunal (CESTAT Chennai) dismissed the appeal, holding that since the appellant availed the Sabka Vishwas scheme and was issued a discharge certificate under Form - 4, no further relief was warranted. The bench, comprising Hon'ble Ms. Sulekha Beevi C.S. and Hon'ble Sh. P. Anjani Kumar, affirmed this outcome.