Karnataka High Court
The Commissioner Of Central Excise And ... vs M/S Suprajit Engineering Limited on 12 March, 2010
Bench: K.L.Manjunath, H.S.Kempanna
IN THE HIGH CQURT 0? KARNATAKA AT BANGALORE DATED THES THE 12" DAY OF MARCH, 2810", PRESENT THE HON'BLE MR. JUSTICE K.L. mAN3eNATfi"R AND THE HON'BLE MR. JUSTICE HLS. KEfl?ANNAg a C.E.A.Nof5i1;007H BETWEEN: The Commissioner 0£"CenE£ai,;e.V Excise & S:T,aaLa:ge Tag .a ' H Payer Unitfi qgsesfi $owers,VF«,g Banashankafi EE§'S;age,;"' EGG ft. R;$g Road, A' ' E Banga3org435fw,_«_-_ »,W»5 .. APPELLANT (By Aev0ea£eaS:i,§xHariprasad) AND: M[$.$fip;aj1€"Enqineering Ltd., V «Ufiit#iIe*Ne.1OO, Bommasandra vlhdgstrial Area, Anekal Tq., "_B§nga1n;ej»x .. RESPONDENT
"%(Ey'Afivocate Smt.Vijaya Frakash for Szi¢G.Sampath & S.Raghu) This CEA is filed under Sec.35G of the Central ""Exc1se Act,E944 to set aside the Final Order <*/ yrior to the receipt of show cause notice has reversed. the entries' So far as this point is concerned, appeiiant has not raised any qfiestion of law. On facts, if the entry has been refiersedta we are of the view that the revenueVcannotd}evyp penalty or interest.
7. with the above, observations, this _appeai is allowed, answering the substantiaihquestion of law raised in this agpeal in fiavcgr oi the revenue and against the a9sésseé,,,V. saJ~ xansfi ,gj».J Sd/"
EUDGE d'a*é?3iQ31o