THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, VISAKHA v. M/S RASTRIYA ISPAT NIGAM LIMITED, VISAKHAPATNAM
CEA/212/2011 · 2026-08-10
Battu Devanand, Sunitha Gandham
body2026
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[ 2026 DAILYLAW 8325 (AP) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 8325 (AP) · dailylaw.ai ]
Judgment text
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Date of reserved for orders : Date of pronouncement :11.08.2026 Date of uploading : 18.08.2026 APHC010614042011
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3602] TUESDAY, THE 11th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM CENTRAL EXCISE APPEALS NO: 212/2011 Between:
1. THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, VISAKHA, VISAKHAPATNAM - I COMMISSIONERATE, PORT AREA, VISAKHAPATNAM. ...APPELLANT AND
1. M/S RASTRIYA ISPAT NIGAM LIMITED VISAKHAPATNAM, visakhapatnam Steel Plant Visakhapatnam - 530 031. rep by its Managing Director. ...RESPONDENT to allow the appeal by setting aside the Hon'ble CESTAT's final Order No.640/2010, dated 24.03.2010 in Appeal No.E/905/2008 and pass IA NO: 1 OF 2011(CEAMP 232 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 condone delay of 287 days in resubmitting the appeal in the interest of justice IA NO: 1 OF 2013(CEAMP 59 OF 2013
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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 of CEA.No.212/2011 Counsel for the Appellant:
1. VENNA HEMANTH KUMAR(CENTRAL GOVERNMENT COUNSEL) Counsel for the Respondent:
1. LAKSHMI KUMARAN & SRIDHARAN The Court made the following:
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THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SMT JUSTICE SUNITHA GANDHAM CENTRAL EXCISE APPEAL No.212 of 2011
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.640 of 2010, dated 24.03.2010 in Appeal Nos. E/905/2008. 2. During the course of hearing of this appeal, learned counsel for the respondent 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. 4
6. 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 SA
Whether the order is : Speaking 𝑌݁ݏ /No / Reasoned Yes/No Reportable Yes/No / Non-Reportable 𝑌݁ݏ /No
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THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SMT JUSTICE SUNITHA GANDHAM
CENTRAL EXCISE APPEAL No.212 of 2011 Date: 11.08.2026
SA