IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF AUGUST, 2019 PRESENT THE HON’BLE MR.JUSTICE L. NARAYANA SWAMY AND THE HON’BLE MR.JUSTICE R. DEVDAS C.S.T.A. No.10/2018 BETWEEN:
M/S.SUCH SILK INTERNATIONAL LTD., PLOT NO.45, KIADB INDUSTRIAL AREA, KATIHALLI, HASSAN – 573 201.
...APPELLANT (BY SRI.RAVI RAGHAVAN & SRI.ROHAN KARIA, ADVS. FOR SRI.SHIVADASS G, ADV.) AND:
COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX, S1-S2, VINAYA MARGA, SIDDHARTHA NAGAR, MYSORE – 570 011.
...RESPONDENT (BY SRI.K V ARAVIND, ADV. ) THIS CSTA IS FILED UNDER SEC.130(A) OF THE CUSTOMS ACT, ARISING OUT OF ORDER DATED:06/02/2018 PASSED IN FINAL ORDER NO.20072/2018 AND SET ASIDE THE MISCELLANEOUS ORDER NO. 20968/2018 DATED:18/07/2018.
THIS CSTA COMING ON FOR ADMISSION, THIS DAY, DEVDAS J., DELIVERED THE FOLLOWING:
J U D G M E N T This appeal is filed calling in question order dated 18th July 2018 passed in Miscellaneous Order No.20968 of 2018 by the Central Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore.
2. The learned counsel appearing for the Appellant submits that the impugned order requires to be reconsidered in view of the fact that though the appellant has brought to the notice of the Tribunal that in the original order, customs duty of around Rs.5.45 crore was dropped, however, there was nothing said about the penalty of Rs.50 lakh. When this aspect was brought to the notice of the Appellate Tribunal, by passing Miscellaneous Order, the Tribunal has rejected the application.
3. We have heard the learned counsel for the appellant and the learned counsel for the respondent-Revenue. Having heard the learned counsel for the parties and perusing the appeal memo, we find that the Tribunal was required to consider the application in the right perspective. When it is an admitted fact that the customs duty of around Rs.5.45 crore was dropped, consequently, the order regarding penalty also ought to be considered. Since there is non-consideration of application filed by the appellant herein, we proceed to allow the appeal and set aside the Order dated 18th July, 2018 passed in Miscellaneous Order No.20968 of 2018, while remanding the matter back to the Appellate Tribunal to reconsider the application filed by the appellant herein. Accordingly, the appeal stands disposed of.
Sd/- JUDGE Sd/- JUDGE lnn