Dismissed¶28

M/S Gowtami Textile Industreies and Sales Corporation ,Rjy. v. the Commisioner of Central Excise, Visakhapatnam.

Andhra Pradesh HC19 Jan 2026CEA/36/2007

Case brief

AI extract

What is this about?

CEA 36/2007; Gowtami Textile Industries and Sales Corporation v. Commissioner of Central Excise, Visakhapatnam; High Court of Andhra Pradesh at Amaravati; Central Excise Appeal dismissed as infructuous; challenge to CESTAT Bangalore Final Order nos.1456 to 1459/06 dated 25-8-06 in Appeal No. E/1265/98; duty demand for shorter period of six months; penalty @ 10% on confirmed duty; petitions under Section 151 CPC (CEAMP 37 of 2007 - stay; CEAMP 83 of 2011 - early hearing); no costs; decided 20.01.2026; R. Raghunandan Rao, J and T.C.D. Sekhar, J.

What did the court decide?

The Central Excise Appeal is dismissed as infructuous, with no order as to costs. ¶28

M/S Gowtami Textile Industreies and Sales Corporation ,Rjy. Vs the Commisioner of Central Excise, Visakhapatnam. — Andhra Pradesh HC (2026) — LawSathi Research

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APHC010277622007

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[3529]

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IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction)

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TUESDAY, THE TWENTIETH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX

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PRESENT

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THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO

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THE HONOURABLE SRI JUSTICE T.C.D.SEKHAR

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CENTRAL EXCISE APPEALS NO: 36/2007

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Between:

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M/S GOWTAMI TEXTILE INDUSTREIES AND SALES CORPORATION ,RJY., REP. BY ITS PROP. M.R A.KOTESWARA RAO M/S GOWTAMI TEXTILE INDUSTRIES AND SALES CORPORATION, A.V.APPA RAO ROAD, RAJAHMUNDRY. AP

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...APPELLANT

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AND

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THE COMMISIONER OF CENTRAL EXCISE VISAKHAPATNAM, The Commissioner of Central Excise, Customs House, Port Area,

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...RESPONDENT

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formulate the substantial questions of law enumerated above and allow the appeal by setting aside the impugned order of the Tribunal bearing no.1456 to 1459/06 dated 25-8-06 in Appeal No. E/1265/98 in so far as confirming the duty demand for shorter period of six months with penallty 10 on confirmed duty

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IA NO: 1 OF 2007(CEAMP 37 OF 2007

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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 pass an interim order staying the operation of the Final Order no.1456 to 1459/06 dated 25-8-06 in Appeal No. E/1265/98 by the Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal in so far as confirming the duty demand for shorter period of six months with penalty @ 10

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% on confirmed duty during the pendency of the appeal before this Hon'ble Court in the ends of justice

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IA NO: 1 OF 2011(CEAMP 83 OF 2011

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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 fix an early date of hearing in CEA.No. 36 of 2007 in the interest of justice.

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Counsel for the Appellant:

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