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2026 Supreme(Online)(AP) 31009
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
Battu Devanand, Sunitha Gandham, JJ
Commissioner of Central Excise and Customs, Visakhapatn – Appellant
Versus
Shah Brother Chennai – Respondent
CENTRAL EXCISE APPEALS NO: 297 OF 2010
For the Appellants/Petitioners: B V S Chalapati Rao
For the Respondents: Lakshmi Kumaran & Sridharan
The court permitted the withdrawal of a Central Excise appeal based on a government circular allowing the withdrawal of pending High Court appeals where the monetary limit involved is less than Rs. 2.00 Crores.
Headnote:(A) Withdrawal of Appeal - Monetary Limit - Permission to withdraw an appeal is granted when the amount involved is below the threshold limit prescribed by the government in a circular issued by the Central Board of Indirect Taxes & Customs. (Para 2, 3)
Issues: Whether the appeal could be withdrawn based on the monetary limit circular issued by the Central Board of Indirect Taxes & Customs.
allow the appeal with costs by duly setting aside the Final Order No. 1421/09 dated 30-11-2009 in Appeal E. 611 /2007 on the file of the Hon'ble CESTAT, Bangalore in the interest of justice.
IA NO: 1 OF 2010(CEAMP 259 OF 2010
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 dispense with the filing of the certified copy of the final Order No. 1421 of 2009 dated 30-11-2009 passed by the Hon'ble CESTAT, South Zonal Bench, Bangalore.
IA NO: 1 OF 2014(CEAMP 356 OF 2014
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
The Court made the following order:
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.1421 of 2009, dated 30.11.2009 in Appeal No. Excise/611/2006.
During the course of hearing of this appeal, Mr B.V.S.Chalapati Rao, learned counsel for the appellant 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.
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.
Considering the request of the learned counsel for the appellant, permission is granted to withdraw this appeal.
Accordingly, this Central Excise Appeal is dismissed as withdrawn. There shall be no order as to costs.
As a sequel, miscellaneous petitions pending, if any, shall stand closed.
