Date of reserved for orders : Date of pronouncement : 18.08.2026 Date of uploading : APHC010131292021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3564] TUESDAY, THE 18th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA CENTRAL EXCISE APPEALS NO: 12/2021 Between: 1. THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GUNTUR, GST BHAVAN, P.B. NO. 331, C.R. BUILDINGS, KANNAVARI THOTA, GUNTUR, ANDHRA PRADESH - 522 004. ...APPELLANT AND 1. M/S MADRAS CEMENTS LIMITED, Kumarasamy Raja Nagar, Jaggayyapet Taluk, Krishna District. ...RESPONDENT To set aside the CESTAS Final Order No.A/30584-30587/2020, dated 20.02.2020 passed in Appeal No.E/937/2009) and pass. IA NO: 1 OF 2021 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 stay the Final Order No. A/30584-30587/2020, dated 20.02.2020 passed by the Honourable Customs, Excise and Service Tax Appellate Tribunal, Regional Bench, at Hyderabad and pass. 2 Counsel for the Appellant: 1. SANTHI CHANDRA (Sr. Standing Counsel for CBIC) Counsel for the Respondent: 1. K. RAJI REDDY 2. RAAVILLA GOPALA KRISHNA The Court made the following: 3 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA CENTRAL EXCISE APPEAL No.12 of 2021 JUDGMENT: (Per Hon’ble Sri Justice Battu Devanand) Heard learned counsel for the appellant, learned counsel for the respondent and perused the material available on record. 2. The issue raised in this appeal is squarely covered by the judgment of the Division Bench of the Madras High Court in the case of M/s. The India Cements Ltd. Vs. Customs, Excise and Service Tax Appellate Tribunal and another1. Following the said judgment, the Division Bench of Madras High Court dismissed an appeal in C.M.A. No.3582 of 2019 by judgment dated 30.08.2024. 3. Aggrieved by the said judgment, the appellant approached the Hon’ble Apex Court by filing S.L.P. No.6613 of 2025 and the same was dismissed by the Hon’ble Apex Court by order dated 19.05.2026. 4. In view of the same, the questions of law raised in this appeal are answered in favour of the assessee and against the appellant/Department. 5. Accordingly, this Central Excise Appeal stands dismissed. 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 TUHIN KUMAR GEDELA Date: 18.08.2026 SA Whether the order is : Speaking 𝑌𝑒𝑠 /No / Reasoned Yes/No Reportable Yes/No / Non-Reportable 𝑌𝑒𝑠 /No 5 𝟏𝟏𝟑 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SRI JUSTICE TUHIN KUMAR GEDELA CENTRAL EXCISE APPEAL No.12 of 2021 Date: 18.08.2026 SA