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of <h1>Appeal Dismissed: Issue Addressed in Previous Judgment</h1> <h3>The Commissioner of Customs & Central Excise, Hyderabad Versus M/s. Sujana Metal Products Ltd.</h3> The Commissioner of Customs & Central Excise, Hyderabad Versus M/s. Sujana Metal Products Ltd. - 2016 (342) E.L.T. A115 (A. P.) The High Court of Andhra Pradesh dismissed the appeal as the issue raised was covered by a judgment of the Division Bench of Chattisgarh High Court in a previous case. The respondent's counsel relied on the Chattisgarh High Court's decision, which the appellant's counsel also acknowledged.
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