Andhra Pradesh High Court
CEA/297/2010 of THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS , VISAKHAPATN Vs M/S SHAH BROTHER, CHENNAI. on 10 August 2026
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI TUESDAY, THE 11th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM CENTRAL EXCISE APPEALS NO: 297 OF 2010 Between: 1. THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS ,
APHC010070392010
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI
TUESDAY, THE 11th DAY OF AUGUST 2026
PRESENT
THE HONOURABLE SRI JUSTICE BATTU DEVANAND
THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM
CENTRAL EXCISE APPEALS NO: 297 OF 2010
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1. THE COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS , VISAKHAPATN, Visakhapatnam-I Commissionerate, Port Area, Visakhapatnam.-530 035. ...Petitioner AND
1. M/S SHAH BROTHER CHENNAI, New NO. 149, Old No. 98/1/3, Factory Godown, ...Respondent allow the appeal with costs by duly setting aside the Final Order No. 1421/09 dated 30-11-2009 in Appeal E. 611 /2007 on the file of the Hon'ble CESTAT, Bangalore in the interest of justice. IA NO: 1 OF 2010(CEAMP 259 OF 2010 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 dispense with the filing of the certified copy of the final Order No. 1421 of 2009 dated 30-11-2009 passed by the Hon'ble CESTAT, South Zonal Bench, Bangalore.
IA NO: 1 OF 2014(CEAMP 356 OF 2014 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 Petitioner: B V S CHALAPATI RAO Counsel for the Respondent LAKSHMI KUMARAN & SRIDHARAN The Court made the following order:
THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM CENTRAL EXCISE APPEAL No.297 of 2010
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.1421 of 2009, dated 30.11.2009 in Appeal No. Excise/611/2006.
2. During the course of hearing of this appeal, Mr B.V.S.Chalapati Rao, 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 SUNITHA GANDHAM Date: 11.08.2026 TM
THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SMT JUSTICE SUNITHA GANDHAM
CENTRAL EXCISE APPEAL No.297 of 2010 Date: 11.08.2026
TM