IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 24TH 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.29 OF 2017 AND CENTRAL EXCISE APPEAL NO.27 OF 2018 BETWEEN:
THE PR. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-II COMMISSIONERATE BMTC BUILDING, ABOVE BUS STAND 4TH FLOOR, DOMLUR BENGALURU-560 071.
(BY SRI K.V. ARAVIND, ADVOCATE) AND:
M/S. SECON SURVEYS (P) LTD., NO.147, 7B ROAD, EPIP WHITEFIELD, BENGALURU-560 066.
(BY SRI N. ANAND, ADVOCATE FOR SRI K.S. RAVISHANKAR, ADVOCATE) ...APPELLANT …RESPONDENT THESE CENTRAL EXCISE APPEALS ARE FILED UNDER SECTION 35G OF THE CENTRAL EXCISE ACT, 1944, ARISING OUT OF ORDER DATED 15.09.2016 PASSED IN FINAL ORDER NOS.20766 AND 20767 OF 2016 BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU, PRAYING THIS HON'BLE COURT TO ANSWER THE SUBSTANTIAL QUESTIONS OF LAW FRAMED ABOVE IN FAVOUR OF THE APPELLANT IN THE INTEREST OF JUSTICE AND EQUITY; SET ASIDE THE IMPUGNED FINAL ORDER NOS.20766 AND 20767 OF 2016 DATED 15.09.2016 BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU IN THE INTEREST OF JUSTICE AND EQUITY AND ETC.
***** THESE CENTRAL EXCISE APPEALS COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT The learned counsel for the appellant submits that the appeal is not maintainable in view of the monetary limits and also in terms of F.No.390/Misc/116/2017-JC dated 22.08.2019, passed by the Director (Review), Central Board of Indirect Taxes and Customs, (Judicial Cell), New Delhi.
2. In view of the submission made, the appeals are dismissed as such.
Sd/- Sd/-
JUDGE JUDGE JJ