The Assistant Commissioner Of Central ... vs M/S Nandi Rerolling Mills on 6 December, 2010

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Karnataka High Court

The Assistant Commissioner Of Central ... vs M/S Nandi Rerolling Mills on 6 December, 2010

Bench: V.G.Sabhahit

IN THE HIGH COURT or KARNATAKA
CIRCUIT BENCH AT DHARWAD   
DATED THIS THE 06TH DAY OF DECEMBEI'z.$._:"a;§3V,'I'_(>""V;~ ~ 
PRESENT   V  
THE HON'BLE MR.JUSTICEH\f.G.SABHAiEHT'=:  _  "
THE HON'BLE MR..VIUSTIA:'t".»E»:BV_.aV.PI»l.!N"Iv'_3.'.(A)~. 2 " 

W.A. No.5o3/260$ (GM-RES)" 
BETWEEN:  V' 'V

THE ASSISTANT COMMISSL1'd'N'ER..CE'.;'V~D1.
CENTRAL EXCISE H-U'BLIfDI"xZIS_ION'_, I 
HUBM ,"zf- ~ :~'=U%h "

 ;;  .. 2 _  jg ...APPELLANT

(By Sri. S.N.RAJENDR3A ,AD;v,.)"~   '

AND:  """ .

1.

M /S NANDIR:Eé§CJ;LIN'G...Nn_LLs PVT LTD NO.2, F.__TARIHAL'=INDUSTRIAL ESTATE TARIHAL;-IIU.BL1;__ A V ' REP1§_ESENTE'D. 13$ ITS DIRECTORS:

V ( '-IVIV ALINCAPPA MALLESHAPPA KORI (i:»~;-- SMT xRA;T.'bIAAMMA MALLESHAPPA KORI «V (c) N"A\{E'EN'M"ALLESHAPPA KORI " V' ' ﬂ--.(d) NANDEESH MALLESHAPPA KORI ALL ARE MAJORS, V' R/OF VIJAYANAGAR, HIREKERUR TALUK HAVERI DISTRICT

2. THE HIREKERUR URBAN CO--OPERATIVE BANK j HIREKERUR, HAVERI DISTRICT 4' . ' H. V ~ I REPRESENTED BY ITS GENERAL MANAGER " if '

3. THE BRANCH MANAGER STATE BANK OF MYSORE DESI-IPANDE NAGAR BRANCH HARBACHAN COMPLEX DESHPANDE NAGAR, I-IUI3.LiI---=29 (BY SRI M.S. HARAVI ADV. FOR--R2;'f--

SRI S.K. HEGDE A_D"v. F:f_3R,R3;a._ R1(a), (b),(d) SERvED';r ' .

NOTICE TO Rl(C) HVELD__SU1FEIC'IENT):V ..

THIS WR4l'T;.I-APPEAL IS" _FILED..= U/S 4 OF' THE KARNATAKA 4II'IvOH.,_c;OURT_ A.CT--..1:>RAYING TO SET ASIDE THE ORDER PASSE.D'*,IN "THE'£WRI~T.I' PETITION NO.1299/2007 & I 1371/2007 'D,ATED__ Qe..O2.,_2'ooSI_._H_ THIS-_ 'C,ASvE-._.:"COMiNG' FOR ORDERS, THIS DAY, V.G.SABHAHIT, KI: 'DELIv.ERED THE FOLLOWING:

JTTDGMENT appea1i"is'*--~taken up for disposal with the Consent of learned appearing for the parties as it is Covered by the decision of 'i;hj_iS5'COurt.

AA This appeal has been ﬁeld by the Union of India, _i':.eipre_S'ented by the Assistant Commissioner Of Central Excise W " p :R_ES*RONDENTS' and Customs, Hubli, the petitioner in WP Nos.1299/2€olg:(.5'7.and 1 1371/ 2007, being aggrieved by the order dated ''

3. The question that arises Jfor_deterIni'I1ation= this".

appeal is as to whether the c1airn'~.14of::'t'1e1ei' aippielllanthi recovery of excise duty has a priority over the ciiainiyiof. _VFin.ancia-1 V ' Corporations and the said questionigisggnoiInorevlin fires integra and decided by the the case of UNION OF INDIA 85 LTD., AND ANOTHER in @009""é'»(§1l'vf:ji6i'§5;------'i2irherein it is held as follows: --

iiii H of a State Financial 1' :Co'i'porat'ien one. The Act contains a cnolngob'-starrte »--cl:a'tisie in Section 46B of the Act which reads as"'under:v

---------- ~""Section 46B-- Effect of Act on other laws -- The provision of this Act and of any rule or orders made thereunder shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in the memorandum or articles of association of an industrial concern or in any other instrument having effect by virtue of any law other than this Act, but save as aforesaid, the provisions of this Act shall be in addition to, and not in derogation of, any other law for the W' time being applicable to an industrial'''f'j----: -5 concern." " --

The non--obstante clause shall__ not--.._0nly prevail over the contract b:ut"ial'so.oti1er_:!.avvs.._[$ee?

Penyar & Pareekanni Ru5b'erf;'_Lid, l/./s." S'tate:"(:-f Kerala (2008 (4) Scale 1425)."

4. The said decision has fo_llowed~ thé Division Bench of this Court 8:. connected matters in which._Commissi.o:p.er--. (CGSC) was a party and ther.eforf%%;»; jttdgiiient of the Hon'ble Supreme COl,1.1jf; 'i£1§.;_thé"¢a_§é7To£ 'U'N1o;v"'oF INDIA 85 OTHERS V/S. SICGM. _ LﬁI'D.';::f1.jt5.ND>VAN0T:}}ER referred to supra, the appeals are ll 5 he_reforae,V..the 'present appeal is also disposed of in terms llof order passed said appeals, in W.A.1 133/2008 and co'nn_eot.ed._&m»a"tters, as follows:

_ glllherefore, the dues of the Financial Corporation ~ will have priority over the Central Excise dues "recoverable as land revenue and wherefore, the finding arrived at by the learned Single Judge to the same effect is justified"

Wzl' The appeal is disposed of accordingly.

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Karnataka High Court