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of <h1>Appellant cannot seek additional relief after already receiving discharge certificate under Sabka Vishwas scheme</h1> <h3>M/s. Exide Industries Ltd Versus Commissioner of Central Excise</h3> CESTAT Chennai dismissed the appeal after finding that the appellant had already availed benefits under the Sabka Vishwas scheme and received a discharge ... 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. 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.
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