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2026 DAILYLAW 26387 (AP)

CC, CE & ST, GUNTUR v. SRI CHAKRA CEMENTS LTD., GUNTUR DIST

CEA/109/2017 · 2026-03-31

Lisa Gill, Ninala Jayasurya

body2026

Judgment text

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APHC010607892017 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI CENTRAL EXCISE APPEALS NO: 109 of 2017 Bench Sr.No:-7 [3575] C.C, C.E. & S.T – Guntur ...Appellant Vs. Sri Chakra Cements Ltd., Narasimhapuri, Karampudi Mandal, Guntur District. ...Respondent ********** CORAM: HON’BLE MRS JUSTICE LISA GILL HON’BLE MR JUSTICE NINALA JAYASURYA DATE : 1st APRIL, 2026 Present: Mr. Y.N. Vivekananda, Senior Standing Counsel for for Income Tax Department. None appeared for Respondent. LISA GILL, J. Learned counsel for appellant submits that as tax effect involved in this appeal is under Rs.2 Crores, he has specific instructions to withdraw this appeal in terms of Circular F.No.CBIC-160390/20/2024-JC-CBEC dated 06.08.2024, issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), Government of India. He however submits that question of law as may be involved in this appeal be kept open for consideration. 2 2. Appeal is, accordingly, dismissed as withdrawn, question of law, if any being kept open for consideration in appropriate proceedings. 3. Pending application(s), if any, stand(s) disposed of, accordingly. (LISA GILL) JUDGE (NINALA JAYASURYA) JUDGE Date: 01.04.2026 MS 3 HONOURABLE MRS JUSTICE LISA GILL HONOURABLE MR JUSTICE NINALA JAYASURYA C.E.A.No: 109 of 2017 Date: 1.04.2026 MS