K. Natarajan, J
1. Office has raised objection regarding maintainability of the appeal. At this stage, the learned counsel for the appellants filed a memo for
withdrawing the appeal with liberty to file the same before the jurisdictional Court.
2. Submission and the memo is placed on record.
3. The appeal is dismissed as withdrawn with liberty to file the same before the appropriate jurisdictional Court.
4. The appellants are entitled for exemption under Section 14 of the Limitation Act.
