Karnataka High Court
Commissioner Of Central Excise vs M/S Gokaldas Images P Ltd on 6 April, 2011
Bench: N.Kumar, Ravi Malimath
IE'~§ THE E""§§.G%""§ CSUQT GE: §<.:5.R§'\§§T.fiJ<A AT 8i'%§\£€37ALG§E DATES YHXS T§~éE 37"" DAY G? APREL 2011 PRESENT THE HGNBLE MR. JUS"¥"ICE :xs.KuM;é.?§} AND "mg §~§Oi\I"BLE rv1R.,:::JS":*I(:EA1':w.--:iIA'MA£;1V:yiA"m~. "
CEA.NO..m_QF 2008 BETWEEN:
Commissioner of Cer:tr*a_iffExC.i$e;;,VV " ' Bangaiore II CommissEon.;e'rate;' Queersfs Rcad,"
Bangaiore 56n_0*«:3_:;~._ {By Sri B;'P;~%a:+no:i+=,% A;m.£:ate) ' VE'€E';'L::;.V C3§i<;-ai:7i:é$._l¥'T1age$ (Pf: Lag, Ni}, ii &*;E2, 1I.vEz.~i;age;
£F"t€§a:'stria§".";?~:s}i%"u b, Ye5_hwa:'e~:§1_':*r, Bangaébsfem 560022.
A§B?§2'«.. SriJ§<,S, Rav§$hafi§<a?, fixdvecam } ¥..APF'ELLANT _..RES?QNDEE'éT if;/"
?,e.QE APPAREL PRZ'v'fi€E"E LEEVEETED axe: CCEW Efifi? (208) EL?"
1:38 {'T:"éeer:eE--8engeiere} E': eeid met the §niereet_...%gveuée net be eeyeefe when there is :30 etéiézeeen efV"-;R§'e.ev.et credgt, It eése reitee er: the iuegmerst ef the the ease or me V3. rxsrxeeme @O.L¥i9fAST_'?;2Q'G:.:'3,zj'1 ?94jj_Ei;;7§"u2 2Q{SC) where it was heid their' e eC~e ihe"
reversed it errzountee to heir-....tak§rigV the aiI.'V Thereafter it has preceeded._._VfAo.._Eieid .tfietv..AAtr3.rf§ugh the assessee had taken "'ered.it',_:. r'ieVé3§j..::"2ietV utéiized it to discharge any duty gr:e.vv§iab:EI'&if%,*;._;en_'%;.ha§Teese, the entries remain mere-hr em':r_ie.¢_ »*€"§tLfifaUt."'arny effect on the Geverr:.rT'Ien"E:'sV""'s'ex{en_;je, *2. 'The credit was reversed Emmediatefy arte; ,a'£§.£z:¥:Et' out the Eapse and therefore it eej;ie 'tr:.at the ;:~.1a§,§;jr_:_e'r:t efénterest is netjuetiffabm Thus, it: aVS;Ee.e~.e5he__order paseed by the authority and alfewed t§§§e?'J..;3%Ej;jéee'§';.}.__ ege'g1V.rieved by the seie erder, the revenue is in
--V eepeei.
H rm aepee! wee eeméttee ee i3-3--2G0§ te _Vve_e%:s§de:* the feifewéng seesteeeeé eueetien ef Few:
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// E51,' ":7 i/iffzefimr fine Tribagnaf W35; cormcf in inferpreting the {aw as e's'sC:..;s§ed in the "ffléunai Caurf decigion in fine C358 of Rage flagtzgaareis Pvtg2;'£i§i., vs. (ICE M2007 (208) 5:1? :03 (?'r:buna:wsang;f}'~:éE;f:§é, 5552,19 :5 covered by the Judgment sf . Appareis PL/t.Ltd P V ' "
:3?) Whether the Trfbuna;':'wa§ C§§rfé'c{Hin aside fine order~z'n~n4p»;§eaf. ivxo-.121EA/&2C'§E$»~{._'~Cenfra.~'% Excise dated 27..z0,05 paéséa' by fhe fi;"o£rm};fsszoner (Appeafs) Banga/cf*e;3.V_ganof'hbId.??f:g ?:;':!.af i'hie"'zt!@'h7ana' of interest is not jaI5f!.'5ed' ?"'"
CENTRAL.Ex§:1n:;au..§;s&,T}'izafif'-%m CEA No.96/203.0 decided on 5»4w2G1§"'*h§$ §f"ae £'d_ the credit cf duty is entered in tE~;%f:ei'Vaccoun*fi"E3:2:§viH<s smless the said credit: is duty taken to :'di'3.fi:%:a:_€g«ét.!i§Vé~«.t§uty payabfe the iiabiiéty to pay interest for 1'.€:?::Aé.---.déVE'a'=}_eri ";i:%'a'§,'ment weuid not arise, In the case 0? wrnéfneg a'§§{.aE'E§4f:ent before the said duty is taken, if the entry 'A =z'»:~'~:§f.:eV:93§eé it amauntg in not taking the Hedi': at aii and
- iVEjzés'éj*f0re when admitiediy no duty £3 payabie, the quegtion cf paymeni Q? Entemgi arm Em éeiayeé payment Qffiuéy wcméé not arise: In that végw af the matter, i:h.a"v%%_'r'dé*:iA4 passeé by the Tribunaé £5 strictiy in a<:coréar":ce "= ' and dees mt caifi fer any interfere,n.<i:a£_4 Aé.*i.c§:§dv:'f?<ii'i:.fiV:;,§£'§;,¥', §%j:e'L'.,V gubstantéaé questions 0? Saw in thig és.pp§é_éE~'Taré~a_%és.x}n:e.ref§'~«§{éI"?~i favour ef the assesses arm ag5%.;f§s?*;..the %'e3\;enué.~.V_