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of <h1>Appellate Tribunal dismisses Department's appeals due to settlement under SVLDR Scheme. Appeals challenging lower authority's decision also dismissed.</h1> <h3>M/s. Mittal Ispat Ltd., M/s. Sharda Castings Ltd., Mr. Rajiv Guptha, Mr. Arun Smelters (P) Ltd., Mr. Deepak Madan, Mr. Ashok Kumar Jain, M/s. Vinayaka Alloys (P) Ltd. Versus The Commissioner of GST & Central Excise (Vice-Versa)</h3> The Appellate Tribunal CESTAT CHENNAI dismissed the Department's appeals as the appellants-assessees had settled their matter under the SVLDR Scheme. The ... 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. 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.
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