2025 Supreme(Online)(AP) 14242
HIGH COURT OF ANDHRA PRADESH
BATTU DEVANAND, A. HARI HARANADHA SARMA, JJ
M/s. Nile Limited – Appellant
Versus
The Commissioner of Central Tax, Tirupati-GST – Respondent
Central Excise Appeal No: 13 of 2025
For the Appellants/Petitioners: SRI AKULA SRI KRISHNA SAI BHARGAV
For the Respondents: SRI P S P SURESH KUMAR
Stay of proceedings under applicable excise law pending appeal.
Headnote:This case concerns a Central Excise Appeal brought under Section 35(G) of the Central Excise Act, 1944, where the appellant seeks to overturn the decision made by the Customs, Excise and Service Tax Appellate Tribunal, Hyderabad. The court observed that SRI AKULA SRI KRISHNA SAI BHARGAV represented the appellant, while SRI P S P SURESH KUMAR represented the respondent. The main issue raised involves the request for a stay on further proceedings pending the appeal. The court granted an extension of the interim order until the next scheduled hearing.
THE HONOURABLE SRI JUSTICE BATTU DEVANAND r 1 AND THE HONOURABLE SRI JUSTICE A HARI HARANADHA SARMA CENTRAL EXCISE APPEAL NO: 13 OF 2025 Betwee n :
M/s. Nile Limited, PIot Nos. 38 & 40, I.D.A., Gajulamandyam, RenugintaMandal, Chittoor District,`|A.P.
...Appellant/Appellant `,tAND I/
The Commiss-loner of Central Taxi,,-T`irupati-GST, 9/86-A, Amaravathi Nagar, west church compound, Tirupati, A.p'.-517502.
...Respondent/ Respondent Appeal under Section 35(G)|v6f the Central Excise Act ,1944, praying that in the circumstances stated in the memorandum of grounds filed therein, the High Court may be pleasedtoset aside the final order No.A/30079/2025 dt.19-03-2025 passed in Appeal No.E/30062/2020 passed by the Customs, Excise and Service Tax Appellate+ribunal, Regional Bench at Hyderabad confirming the orders dt.31-07-2O19 passed by the Commissioner of Central Tax, Tirupathi-GST in TTD-EXCUS-`000-COM-03-19-20.
lANO: 1 OF2025 petition under section 151:l|'`€`PC&Under Order 41 Rule-5 of CPC is filed praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be piueased to stay of all further Proceedings including the execution of the Fina{' orders No.A/30079/2025 dt. 19-03-2025 passed by customs, Excise' and Service Tax Appellate Tribunal, Regional Bench at Hyderabad in Excise Appeal NoI E/30062/2020 confirming the order dt.31-07-2019 of Commissioner lot Central Tax, Tirupathi-GST in TTD-
EXCUS-000-COM-03-19-20, Pending disposal of CEA 13 of 2025, on the fI'le of the High Court.
The petition coming on for hearing, upon perusing the petition and the memorandum filed in support thereof and the earlier order of the High Court dated 22.07.2025 made herein and upon hearing the arguments of SRI AKULA SRI KRISHNA SAI BHARGAV Advocate for the petitioner, SRI P S P SURESH KUMAR, Advocate for the Respondent and the court m?de the following.
ORDER:
ff Mr Suresh, learned Standing Counsel for the respondents sought further time to file counter.
Post on 28.08.2025 as a last chance.
Interim order granted, earlier shall stand extended till the next date of hearing only."