APHC010645792011 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI CENTRAL EXCISE APPEAL NO: 31 of 2011 Bench Sr.No:-62 [3575] Commissioner of Central Excise, Guntur Commissionerate, Guntur. ...Appellant Vs. M/s K.C.P. Limited, Macherla, Guntur District ...Respondent CORAM : HON’BLE MS JUSTICE LISA GILL HON’BLE SRI JUSTICE NINALA JAYASURYA DATE : 22nd April, 2026 Present: Mr. Ravula Nagarjuna, Junior Standing Counsel representing Mr. Y.N. Vivekananda, Senior Standing Counsel, for appellant. *** LISA GILL, J. Learned counsel for appellant submits that as the tax effect in this matter is below the monetary limit and in fact even less than Rs.30,000/-, he has instructions to withdraw this appeal. 2. Appeal is, accordingly, dismissed as withdrawn with question of law, if any, being kept open for consideration in appropriate proceedings. 3. Pending miscellaneous applications are disposed of, accordingly. (LISA GILL) JUDGE (NINALA JAYASURYA) JUDGE Date:22-04-2026 Vjl