Andhra Pradesh High Court
CEA/43/2008 of THE COMMISSIONER OF CENTRAL EXCISE, VISAKHAPATNAM - 035. Vs M/S. SRI SARVARAYA SUGARS LIMITED, E.G. DIST. on 7 September 2026
HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3564] TUESDAY, THE 8th DAY OF SEPTEMBER 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA CENTRAL EXCISE APPEALS NO: 43/2008 Between: 1. THE COMMISSIONER OF CENTRAL EXCISE,
APHC010557872008
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
(Special Original Jurisdiction)
[3564]
TUESDAY, THE 8th DAY OF SEPTEMBER 2026
PRESENT
THE HONOURABLE SRI JUSTICE BATTU DEVANAND
THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA
CENTRAL EXCISE APPEALS NO: 43/2008
Between:
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
1. THE COMMISSIONER OF CENTRAL EXCISE, VISAKHAPATNAM -
035. VISAKHAPATNAM - II COMMISSIONERATE PORT AREA, VISAKHAPATNAM - 530 035.
...APPELLANT AND
1. M/S SRI SARVARAYA SUGARS LIMITED E G DIST, Chelluru, East Godavari District, Andhra Pradesh.
...RESPONDENT To allow the Appeal by duly setting aside the Final Order No.1749 /06, dt.12-10-2006 made in Appeal No. Excise / 145 /2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, and uphold the Order - in - Original No.20 /2005-(VR) dated 22-11- 2005. IA NO: 1 OF 2016(CEAMP 2955 OF 2016 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased Counsel for the Appellant:
1. Y N VIVEKANANDA Counsel for the Respondent:
1. CKR ASSOCIATES The Court made the following:
THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SRI JUSTICE TUHIN KUMAR GEDELA CENTRAL EXCISE APPEAL No.43 of 2008
JUDGMENT: (Per Hon’ble Sri Justice Battu Devanand)
This appeal is filed by the Commissioner of Central Excise and Customs against the Final Order No.1749 of 2006, dated 12.10.2006 in Appeal No. Excise/145/2006.
2. During the course of hearing of this appeal, learned counsel for the appellant has placed a copy of the Circular, dated 06.08.2024, issued by the Central Board of Indirect Taxes & Customs, Ministry of Finance (Department of Revenue) and basing on the contents therein, he would submit that the Government of India has decided to withdraw the pending appeals in which monetary limit is less than Rs.2.00 crores before the High Court.
3. The learned counsel for the appellant would submit that as the amount involved in this appeal is less than Rs.2.00 crores they intend to withdraw this appeal and sought permission of this Court to withdraw this appeal.
4. Considering the request of the learned counsel for the appellant, permission is granted to withdraw this appeal.
5. Accordingly, this Central Excise Appeal is dismissed as withdrawn. There shall be no order as to costs.
As a sequel, miscellaneous petitions pending, if any, shall stand closed.
__________________________ JUSTICE BATTU DEVANAND
____________________________ JUSTICE TUHIN KUMAR GEDELA
Date: 08.09.2026 CVD/DS