2026 (8) TMI 917

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....l) For the Appellant : Ms. S. Nivithra, Advocate For the Respondent : Shri M. Selvakumar, Authorized Representative ORDER PER: SHRI P. DINESHA : This Appeal is filed against Order-in-Appeal No. 432/2018 (CTA-II) dated 23.08.2018 passed by Commissioner of GST & Central Excise (Appeals), Chennai. 2. Heard Ld. Advocate Ms. S. Nivithra, who submitted that the Appellant had opted for ....

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....e of Aurofood Pvt. Ltd. Vs CGST & Central Excise, Puducherry vide Final Order No.40508/2024 (in Excise Appeal No.41700 of 2014) [2024 (5) TMI 66 -CESTAT Chennai], this Chennai Bench of the Tribunal has, after noting CBIC's Instruction No.01/2021-CX. dated 17.03.2021 [F.No.267/41/2021-CX-8] on the subject of manual processing of declaration filed under SVLDRS, 2019, issued a direction to the revenu....