Date of reserved for orders : Date of pronouncement : 18.08.2026 Date of uploading : APHC010361652020 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: 21/2020 Between: 1. THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GUNTUR, GST BHAVAN, P.B.NO.331, C.R.BUILDINGS, KANNAVARITHOTA, GUNTUR,ANDHRA PRADESH - 522 004 ...APPELLANT AND 1. M/S MADRAS CEMENTS LTD, Kumarasamy Raja Nagar, Jaggayyapet Taluk, Krishna Distt, A.P ...RESPONDENT The appellant prays this Honble Court that the impugned Final Order No. A/30584-30587/2020 dated 20-02-2020 in Appeal No. E/34/2009 passed by the Honble CESTAT, Hyderabad Bench be set aside and any other order or orders IA NO: 1 OF 2020 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. No.A/30584-30587/2020 dated 20.02.2020 passed by the Hon’ble Customs, Excise & Service Tax Appellate Tribunal, Regional Bench at Hyderabad, and pass 2 Counsel for the Appellant: 1. B V S CHALAPATI RAO 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.21 of 2020 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 5 𝟏𝟏𝟐 THE HON’BLE SRI JUSTICE BATTU DEVANAND & THE HON’BLE SRI JUSTICE TUHIN KUMAR GEDELA CENTRAL EXCISE APPEAL No.21 of 2020 Date: 18.08.2026 SA