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2026 Supreme(Online)(AP) 32192
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI
Battu Devanand, Tuhin Kumar Gedela, JJ
Commissioner of Customs, Central Excise and Service Tax, Guntur – Appellant
Versus
Madras Cements Limited – Respondent
CENTRAL EXCISE APPEALS NO: 12/2021
For the Appellants/Petitioners: Santhi Chandra
For the Respondents: K. Raji Reddy, Raavilla Gopala Krishna
The court held that when a legal issue is squarely covered by a precedent from another High Court and the Supreme Court has dismissed the SLP against that precedent, the same legal position must be applied to the current case.
Headnote:(A) Central Excise - Judicial Precedent - Binding nature of decisions - Where the legal issues in an appeal are squarely covered by a judgment of another High Court and the Special Leave Petition against said judgment has been dismissed by the Supreme Court, the appeal must be decided in accordance with the established precedent. (Para 2, 3, 4)
Issues: Whether the questions of law raised in the appeal are sustainable in light of the judgment of the Madras High Court and the subsequent dismissal of the SLP by the Supreme Court.
Date of reserved for orders :Date of pronouncement : 18.08.2026 Date of uploading :APHC010131292021
To set aside the CESTAS Final Order No.A/30584-30587/2020, dated20.02.2020 passed in Appeal No.E/937/2009) and pass.
IA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the circumstances statedin 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.
The Court made the following:
JUDGMENT
(Per Hon’ble Sri Justice Battu Devanand)
1. Heard learned counsel for the appellant, learned counsel for therespondent and perused the material available on record.
2. The issue raised in this appeal is squarely covered by thejudgment 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 byjudgment dated 30.08.2024.
3. Aggrieved by the said judgment, the appellant approached theHon’ble Apex Court by filing S.L.P. No.6613 of 2025 and the same wasdismissed 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 areanswered in favour of the assessee and against the appellant/Department.
5. Accordingly, this Central Excise Appeal stands dismissed.
6. There shall be no order as to costs.
As a sequel, miscellaneous petitions pending, if any, shall standclosed.
