Karnataka High Court
M/S C S India vs Additional Director General on 25 July, 2014
Bench: S.Abdul Nazeer, A.S.Bopanna
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IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 25TH DAY OF JULY 2014
PRESENT
THE HON'BLE MR. JUSTICE S. ABDUL NAZEER
AND
THE HON'BLE MR. JUSTICE A S BOPANNA
REVIEW PETITION No.33/2009
IN
WRIT APPEAL No.2527/2004
BETWEEN:
1. M/S C S INDIA
NO.135 & 137
INDUSTRIAL TOWN
RAJAJINAGAR
BANGALORE-560 044
REP. BY ITS PARTNER
MR. SATISH GOENKA
2. MR. SATISH GOENKA
PARTNER
M/S.C.S.INDIA LTD
NO.86-D/1, II STAGE
YESHVANTHPUR INDUSTRIAL SUBURB
BANGALORE-560 022
3. MR. M K KULKARNI
ABRIC GODOWN INCHARGE
M/S.C.S.INDIA, 9/20,
8TH CROSS, GORUGUNTE PALYA
YESHVANTHPUR SUBURB 2ND STAGE
BANGALORE-560 022
4. M/S. TEXPORT OVERSEAS
NO.86-D/1, II STAGE
YESHVANTHPUR INDUSTRIAL SUBURB
BANGALORE-560 022
REP. BY ITS PARTNER
MR. SATISH GOENKA
5. M/S. SAMEER EXPORTS
NO.86-D/1, II STAGE
2
YESHVANTHPUR INDUSTRIAL SUBURB
BANGALORE-560 022
REP. BY ITS PARTNER
MR. SATISH GOENKA
6. MR. R K CHATURVEDI
SENIOR MANAGER FINANCE AND ACCOUNTS
TEXPORT GROUP OF COMPANIES
NO.86-D/1, II STAGE
YESHVANTHPUR INDUSTRIAL SUBURB
BANGALORE-560 022
7. MR. S KUMAR
PROPRIETOR
M/S.SATISH TEXTILES
NO.K-24/6, 4TH MAIN
L N PURAM, BLORE-560 021 ... PETITIONERS
(BY SRI UDAYA HOLLA, SR.COUNSEL FOR
M/S. BASAVA PRABHU S PATIL ASSTS.)
AND:
1. ADDITIONAL DIRECTOR GENERAL
DIRECTORATE OF CENTRAL EXCISE
INTELLIGENCE, ZONAL UNIT
BANGALORE.
2. THE COMMISSIONER OF CUSTOMS
CENTRAL REVENUE BUILDINGS
QUEENS ROAD, BANGALORE
3. THE CUSTOMS AND CENTRAL
EXCISE SETTLEMENT COMMISSION
ADDITIONAL BENCH
CHENNAI. ... RESPONDENTS
(BY SRI SHIVAPRABHU S HIREMATH, CGC. FOR R1-R3)
REVIEW PETITION FILED U/O 47 RULE 1 OF CPC,
PRAYING FOR REVIEW OF THE ORDER DATED 21/01/2009
PASSED IN WA NO.2527/2004.
THIS PETITION COMING ON FOR HEARING, THIS DAY,
A.S. BOPANNA, J., PASSED THE FOLLOWING :
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ORDER
Heard the learned senior counsel on behalf of the review petitioners, the learned counsel for the respondents and perused the order dated 21.01.2009 passed in W.A.No.2527/2004, the review of which is sought in this petition.
2. At the outset, it is seen that the judgment dated 21.01.2009 is passed on the premise that, all that was necessary to be done by the petitioners was to appear before the authority and reply to the show cause notice. Presently, on the grounds urged in the review petition being perused by us and in that light, having taken note of the grounds that have been raised in the appeal i.e., W.A.No.2527/2004, we find that several of the grounds which had been raised in the writ appeal have not been adverted to while passing the judgment dated 21.01.2009 nor has the contentions been referred. In such circumstance, if the review petition is to be heard in further detail, it would amount to re-hearing the appeal itself.
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3. Hence, having noticed that several grounds urged in the appeal have not been adverted to on merits, we are of the opinion that the order dated 21.01.2009 is to be recalled and the appeal is to be restored for consideration on its merits by treating the review petition as an application for re-call.
4. Accordingly, the review petition is allowed to the said extent. The order dated 21.01.2009 is recalled. W.A.No.2527/2009 is restored to file.
Registry to list the appeal for consideration before the bench having roster for the subject.
Sd/-
JUDGE Sd/-
JUDGE hrp/bms