COMPUTER ACCESS PVT.LTD., vs THE COMMISSIONER OF CENTRAL EXCISE

C.M.A.No.2608 of 2018 IN THE HIGH COURT OF JUDICATURE AT MADRAS Reserved On: 15.06.2026 Delivered On:23.06.2026 CORAM THE HONOURABLE DR JUSTICE G. JAYACHANDRAN AND THE HONOURABLE MRS. JUSTICE N. MALA C.M.A.No.2608 of 2018 Computer Access Pvt. Ltd., No.1, Dr. Ranga Road, 2nd Street, Alwarpet, Chennai – 600 018. … Appellant vs. The Commissioner of Central, Excise and Service Tax, MHU Complex, Nandanam, Chennai. … Respondent Prayer: Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act, as made applicable under Section 83 of Finance Act, 1994, pleased to answer the substantial questions of law raised in favour of the appellant and consequently set aside the Final order No.40232/2018, dated 25.01.2018 passed by the Tribunal and consequently allow the present Civil Miscellaneous Appeal. For Appellant : Mr.K.Jayachandran For Respondent : Mr.S.R.Sundar, Senior Standing Counsel ______________ Page Nos.1/13 https://www.mhc.tn.gov.in/judis ( Uploaded on: 25/06/2026 02:51:57 pm ) C.M.A.No.2608 of 2018 JUDGMENT Civil Miscellaneous Appeal filed under Section 35G of the Central Excise Act is directed against the final order passed by the CESTAT, South Zone, in Appeal S.T.N