APHC010427562006 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI CENTRAL EXCISE APPEALS NO: 49 of 2006 Bench Sr.No:-39 [3575] Commissioner Of Central Excise And Customs, ...Appellant Vs. M/s Raam Tyres Ltd ...Respondent CORAM: HON’BLE MRS JUSTICE LISA GILL HON’BLE MR JUSTICE NINALA JAYASURYA DATE : 1st April 2026 Present: Mr.Gandham R.Pavan, Advocate represented Mr.Nagaraju Naguru, Advocate for appellant. *** LISA GILL, J. Learned counsel for appellant in reference to communication, dated 27.03.2026 received from Assistant Commissioner (legal), Visakhapatnam Central GST Commissionerate, Visakhapatnam submits that he has instructions to withdraw this appeal in view of low tax effect as per instructions, dated 06.08.2024. Tax effect involved in this appeal is much below Rs.2.00 Crores. 2 CEA No.49_2006 Dated 01.04.2026 2. Keeping in view the above, this appeal is dismissed while keeping the question of law, if any, arising in this appeal open to be decided in appropriate proceedings. 3. Pending miscellaneous applications are disposed of, accordingly. (LISA GILL) JUDGE (NINALA JAYASURYA) JUDGE Date: 01.04.2026 KA 3 CEA No.49_2006 Dated 01.04.2026 THE HON’BLE MRS JUSTICE LISA GILL THE HON’BLE MR JUSTICE NINALA JAYASURYA CENTRAL EXCISE APPEALS NO: 49 of 2006 Date: 01.04.2026 KA