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2026 DAILYLAW 23834 (AP)

M/S SRI SAI FABRICS , RAJAHMUNDRY. v. THE COMMISIONER OF CENTRAL EXCISE, VISAKHAPATNAM.

CEA/35/2007 · 2026-01-19

R Raghunandan Rao, T C D Sekhar

body2026

Judgment text

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APHC010459282007 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3529] TUESDAY, THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR CENTRAL EXCISE APPEALS NO: 35/2007 Between: 1. M/S SRI SAI FABRICS , RAJAHMUNDRY., REP. BY ITS PARTNER S.RAMA RAO M/S SRI SAI FABRICS SHYAMALA NAGAR, RAJAHMUNDRY. AP ...APPELLANT AND 1. THE COMMISIONER OF CENTRAL EXCISE VISAKHAPATNAM, The Commissioner of Central Excise, Customs House, Port Area, ...RESPONDENT formulate the substantial questions of law enumerated above and allow the appeal by setting aside the impugned order of the Tribunal bearing no.1456 to 1459/06 dated 25-8-06 in Appeal No. E/1308/98 in so far as confirming the duty demand for shorter period of six months with penallty 10ercent on confirmed duty IA NO: 1 OF 2007(CEAMP 36 OF 2007 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 pass an interim order staying the operation of the Final Order no.1456 to 1459/06 dated 25-8-06 in Appeal No. E/1308/98 by the Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal in so far as confirming the duty demand for shorter period of six months with penalty @ 10 % on confirmed duty during the pendency of the appeal before this Hon'ble Court in the ends of justice IA NO: 1 OF 2011(CEAMP 72 OF 2011 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 to fix an early date of hearing in CEA No. 35/2007 in the interest of Justice. IA NO: 1 OF 2016(CEAMP 3106 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. VENKATA RANGADAS KANURI Counsel for the Respondent: 1. D NAGARAJA KUMARI 2. SUNDARI R PISUPATI(SR SC FOR CEC AND ST) The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao) The learned counsel for the petitioner submits that the matter has become infructuous due to passage of time. Accordingly, the Central Excise Appeal is dismissed as infructuous. There shall be no order as to costs. As a sequel, pending miscellaneous applications, if any, shall stand closed. ________________________ R. RAGHUNANDAN RAO, J _________________ T.C.D. SEKHAR, J Date:20.01.2026 MJA 191 THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR CENTRAL EXCISE APPEALS NO: 35/2007 Date:20.01.2026 MJA