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 C.E.A. NO.2 OF 2019 BETWEEN:
THE COMMISSIONER OF SERVICE TAX BANGALORE SERVICE TAX, ABOVE BMTC BUS STAND, DOMLUR, BANGALORE - 560 071 KARNATAKA NOW REPRESENTED BY THE COMMISSIONER OF CENTRAL TAX BENGALURU NORTH COMMISSIONERATE HMT BHAVAN, GANGANAGAR BENGALURU - 560 032.
(BY SRI JEEVAN J NEERALGI, ADVOCATE) AND:
…APPELLANT M/S ADARSH DEVELOPERS NO.10, VITTAL MALLYA ROAD BENGALURU - 560 001 …RESPONDENT THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL EXCISE ACT, ARISING OUT OF ORDER DATED 10.07.2018 PASSED IN FINAL ORDER NOs.20942-
20943/2018, PRAYING TO a) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW AS FRAMED ABOVE AND DECIDE THE SAID SUBSTANTIAL QUESTIONS OF LAW IN FAVOUR OF THE APPELLANT BY ALLOWING THE APPEAL IN THE INTEREST OF JUSTICE AND EQUITY. ii)SET ASIDE THE FINAL ORDER NOs.20942- 20943/2018, DATED 10.07.2018 IN APPEAL NO. ST/1262/2011-DB PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BANGALORE IN THE INTEREST OF JUSTICE AND EQUALITY. iii) CONFIRM THE ORDER-IN- ORIGINAL NO.3/2011 DATED 31.01.2011 PASSED BY THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE-II COMMISSIONERATE, BENGALURU VIDE ANNEXURE-A. iv) GRANT ANY OTHER ORDER OR DIRECTION AS DEEMED FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE AND ALLOW THE APPEAL WITH COSTS, IN THE INTEREST OF JUSTICE AND EQUITY.
THIS CEA COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT In view of the memo dated 12.09.2019, the appeal is dismissed as withdrawn.
Sd/- Sd/-
JUDGE JUDGE JT/-