IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 7TH DAY OF NOVEMBER, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE ASHOK S. KINAGI CUSTOMS AND SALES TAX APPEAL NO.5 OF 2019 BETWEEN:
M/S. PATIL ATLANTIC FORCE SUNUM LIMITED SY.NO.10/2B SHRI KRISHNA WEAVING MILLS COMPOUND VENGURLA ROAD BELAGAVI-590 001.
...APPELLANT (BY MISS: SANDHYA SARVODE, ADVOCATE FOR SRI: RAVI RAGHAVAN, ADVOCATE) AND:
COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS NO.71, CLUB ROAD CENTRAL EXCISE BUILDING BELAGAVI-590 001 KARNATAKA.
…RESPONDENT THIS CUSTOMS AND SALES TAX APPEAL IS FILED UNDER SECTION 130 OF THE CUSTOMS ACT 1962, ARISING OUT OF ORDER DATED 07.08.2018 PASSED IN FINAL ORDER NOS.21119-21120 OF 2018, PASSED BY THE CESTAT, BENGALURU, PRAYING THIS HON'BLE COURT TO ADMIT THE APPEAL FOR CONSIDERATION; DECIDE THE QUESTIONS OF LAW AS FRAMED HEREIN ABOVE IN FAVOUR OF THE APPELLANTS AND CONSEQUENTLY AND SET ASIDE THAT PART OF FINAL ORDER NOS.21119- 21120 OF 2018 DATED 07.08.2018 WHICH IS PREJUDICIAL TO THE APPELLANTS, PASSED BY THE CESTAT IN APPEAL NO.C/781/2008-DB AND E/893/2008- DB PRODUCED AT ANNEXURE-A AND PASS ANY SUCH ORDER/S AS THIS HON’BLE COURT DEEMS FIT AND PROPER IN THE FACTS AND CIRCUMSTANCES OF THE CASE.
***** THIS CUSTOMS AND SALES TAX APPEAL COMING ON FOR ORDERS THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The office objection regarding maintainability is upheld. The file stands transmitted to the High Court Bench at Dharwad.
The present appeal is disposed off for the statistical purpose.
Sd/- Sd/-
JUDGE JUDGE *bgn/-