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2026 Supreme(Online)(AP) 31300
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
Battu Devanand, Sunitha Gandham, JJ
Commissioner of Central Excise and Customs – Appellant
Versus
Bajrang Ispat Plywood Ltd – Respondent
CENTRAL EXCISE APPEALS NO: 294 OF 2010
For the Appellants/Petitioners: Venna Hemanth Kumar
For the Respondents: Lakshmi Kumaran & Sridharan
The court permitted the withdrawal of the appeal following a government circular that allows the withdrawal of pending appeals before the High Court where the monetary limit is less than Rs. 2.00 Crores.
Headnote:(A) Withdrawal of Appeal - Monetary Limit - Government policy allowing withdrawal of appeals where the amount involved is below a specified threshold (Rs. 2.00 Crores) is permissible. (Para 2, 3)
Issues: Whether the appeal can be withdrawn based on the monetary limit circular issued by the Central Board of Indirect Taxes & Customs.
| Table of Content |
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| 1. request for withdrawal of appeal based on monetary limit circular. (Para 1 , 2 , 3) |
| 2. court granting permission to withdraw and dismissing the appeal. (Para 4 , 5) |
to allow the appeal with costs by duly setting aside the Final Order No. 1424/2009 dated 30.11.2009 in Appeal No. E.600/2007 on the file of the Hon'ble CESTAT, Bangalore in the interest of justice
IA NO: 1 OF 2010(CEAMP 251 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 to dispense with the filing of the certified copy as well as typed copy of the Final Order No. 1424/2009 on the file of the Commissioner of Customs and Central excise, Visakhapatnam -I, Commissionerate, Visakhapatnam dated 30.11.2009
The Court made the following order:
JUDGMENT:
(Per Hon’ble Sri Justice Battu Devanand)
1. This appeal is filed by the Commissioner of Central Excise and Customs against the Final Order No.1424 of 2009, dated 30.11.2009 in Appeal No. Excise/600/2006.
2. During the course of hearing of this appeal, Mr Venna Hemanth Kumar, 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.
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. There shall be no order as to costs.
As a sequel, miscellaneous petitions pending, if any, shall stand closed.
