* THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA +CENTRAL EXCISE APPEAL NO.41 OF 2008 %12-06-2025 # VST Industries Ltd, Azamabad, Hyderabad.

…Appellant Vs.

$ Commissioner of Customs & Central Excise, Hyderabad-II Commissionerate, 7th Floor, Kendriya Shulk Bhavvan, Basheerbagh, Hyderabad – 500 004 …Respondent !Counsel for the Appellant: Ms.L.Maithili ^Counsel for the Respondent : Sri A.Ramakrishna Reddy, Learned Standing Counsel for

CDEC.

>Head Note:

? Cases referred:

1. 1997 (94) E.L.T. 495

2. 1999 (114) ELT 162 (Tri.)

3. 2023 (385) ELT 94 SC

4. 2023 (384) ELT 626 SC

5. 2010 (252) ELT 502 (Cri)

6. 1997 (89) ELT 247 SC

7. 2006 (203) ELT 532 (SC) para 12

8. 1991 (51) ELT 278

9. Manu/OR/0616/2008, dated 18.03.2008

10. Civil Appeal No.2416 of 2000 & batch, dated 06.08.2003

11. 2003 (156) ELT 161 (SC)

HIGH COURT FOR THE STATE OF TELANGANA, AT HYDERABAD MAIN CASE NO: CENTRAL EXCISE APPEAL NO.41 OF 2008 Between:

VST Industries Ltd, Azamabad, Hyderabad. .. Appellant And Commissioner of Customs & Central Excise, Hyderabad-II. .. Respondent DATE OF JUDGMENT PRONOUNCED: 12.06.2025 SUBMITTED FOR APPROVAL:

THE HON’BLE SRI JUSTICE NARSING RAO NANDIKONDA

1. Whether Reporte