The Commissioner Of Customs vs. M/S. Madras Cements LTD
Held
The High Court held that the questions of law raised in the appeal were answered in favour of the assessee. Therefore, the appeal filed by the Department was dismissed.
Facts
The appeal was filed by the Commissioner of Customs, Central Excise and Service Tax against an order passed by the CESTAT. The issue was covered by a previous judgment of the Madras High Court, which was upheld by the Supreme Court.
Key Issues
Whether the questions of law raised in the appeal are covered by previous judgments of higher courts. The appeal concerns the interpretation of GST provisions as applied in a prior case.
Sections Cited
None
AI-generated summary — verify with the full judgment below
Date of reserved for orders : Date of pronouncement : 18.08.2026 Date of uploading : APHC010361652020
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3564] TUESDAY, THE 18th DAY OF AUGUST 2026 PRESENT THE HONOURABLE SRI JUSTICE BATTU DEVANAND THE HONOURABLE SRI JUSTICE TUHIN KUMAR GEDELA CENTRAL EXCISE APPEALS NO: 21/2020 Between:
THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, GUNTUR, GST BHAVAN, P.B.NO.331, C.R.BUILDINGS, KANNAVARITHOTA, GUNTUR,ANDHRA PRADESH - 522 004
...APPELLANT AND 1. M/S MADRAS CEMENTS LTD, Kumarasamy Raja Nagar, Jaggayyapet Taluk, Krishna Distt, A.P
...RESPONDENT The appellant prays this Honble Court that the impugned Final Order No. A/30584-30587/2020 dated 20-02-2020 in Appeal No. E/34/2009 passed by the Honble CESTAT, Hyderabad Bench be set aside and any other order or orders IA NO: 1 OF 2020 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 stay the Final Order No. No.A/30584-30587/2020 dated 20.02.2020 passed by the Hon’ble Customs,
The judgment continues below.
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