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.40 OF 2019 BETWEEN:
M/S KUNIL SECURITY SERVICES KUNIL COMPLEX, BENDOORWELL MANGALURU - 575 002 (REPRESENTED BY SHRI FAKHRUDDIN KUNIL AGED ABOUT 74 YEARS, MANAGING PARTNER) ...APPELLANT (BY SRI DAKSHINA MURTHY R, ADVOCATE) AND:
THE COMMISSIONER OF CENTRAL TAX (EARLIER COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX) 7TH FLOOR, TRADE CENTRE BUNTS HOSTEL ROAD MANGALURU - 575 003.
…RESPONDENT THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL EXCISE ACT, ARISING OUT OF ORDER DATED 28.07.2017 PASSED IN FINAL ORDER PASSED BY THE Ld. TRIBUNAL IN NOs. 21241-21242/2017 DT.28.07.2017 IN APPEAL NOs.ST/1974/2012-SM AND ST/971/2010-SM IN ANNEXURE K PRAYING TO a) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ALLOW THE APPEAL AND SET ASIDE THE COMMON FINAL ORDER PASSED BY THE LD. TRIBUNAL IN NOS.21241-21242/2017 DT.28.07.2017 IN APPEAL NOS.ST/1974/2012-SM AND ST/971/2010-SM IN ANNEXURE K AND HOLD THAT THE APPELLANT IS NOT LIABLE TO PENALTY UNDER SECTION 78 OF THE ACT.
b) ALTERNATIVELY, HOLD THAT THE APPELLANT IS ENTITLED FOR THE BENEFIT OF REDUCED PENALTY OF 25% AS PER THE SECOND PROVISO TO SECTION 78(1) OF THE ACT AND GRANT TIME OF 30 DAYS FROM THE DATE OF THE JUDGEMENT OF THIS HON’BLE COURT, TO PAY THE REDUCED PENALTY.
c) PASS SUCH OTHER SUITABLE ORDERS, AS THIS HON’BLE COURT MAY DEEM FIT AND PROPER UNDER THE FACTS AND CIRCUMSTANCES OF THE CASE, IN THE INTEREST OF EQUITY AND JUSTICE.
THIS CEA COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT In view of the memo dated 30.10.2019, the appeal is dismissed as withdrawn.
Sd/- Sd/-
JUDGE JUDGE JT/-