IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 31ST DAY OF OCTOBER 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE ASHOK S. KINAGI CENTRAL EXCISE APPEAL No.4 of 2018 BETWEEN:
COMMISSIONER OF CENTRAL TAX BENGALURU SOUTH COMMISSIONERATE P B NO.5400, QUEENS ROAD BENGALURU-560 001. ….APPELLANT (BY SRI. VANITA K R, ADVOCATE) AND:
M/S MAHINDRA REVA ELECTRIC VEHICLES PRIVATE LIMITED (FORMERLY KNOWN AS M/S REVA ELECTRIC CAR CO PRIVATE LIMITED) #122, BOMMASANDRA INDUSTRIAL ESTATE BENGALURU-560 099. …..RESPONDENT THIS CENTRAL EXCISE APPEAL IS FILED UNDER SECTION 35G OF THE CENTRAL EXCISE ACT PRAYING TO SET ASIDE THE CESTAT FINAL ORDER No. 21058 OF 2017 DATED: 12.07.2017 AND DECIDE THE QUESTION OF LAW FRAMED IN THE ABOVE APPEAL BY ALLOWING THE APPEAL IN THE INTEREST OF JUSTICE AND EQUITY ETC.
THIS CENTRAL EXCISE APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Learned counsel for the appellant submits that in identical circumstances with reference to the very same assessee, the appeals were dismissed in terms of the order dated 18.07.2018 passed in CEA Nos.49 of 2016 & 61-62 of 2016 and connected matters. Therefore, she submits that this appeal too be disposed off on the same terms.
2. Submission is placed on record.
3. Appeal is disposed off in terms of the order dated 18.07.2018 passed in CEA Nos.49 of 2016 & 61-62 of 2016 and connected matters.
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JUDGE JUDGE rs