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Karnataka High Court

Commissioner Of Service Tax vs M/S Kwality Biscuits (P) Limited on 25 February, 2010

Bench: K.L.Manjunath, B.V.Nagarathna

IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 25" DAY or FEBRUARY, 2019

PRESENT

THE HON'BLE MR. JUSTICE K.L. EAHJENATH d"

AND

THE HON'BLE MRS. JUSTICE Rfv. NAQARATHNA"-V

c.E.A.Nof4§/2006»
BETWEEN 2

Commissioner of Se;yicevTax;VA'u

Service Tax Commissibne:atefl V

No.16, s.P§cemp1eg,iL~ '~_-cam,

Lalbagh Rbadf25Qd«A,"g f'CIVs

Bangalore¢27;_ "'4 Vdt""7 f V .. APPELLANT

(By Ad§6¢atefSrA§N.RRBhaskar)
AND:
M/s Hweliiy Bieceite (P) Ltd.,
V_P,B§Ngf3$O2, $3 Mile, .....
AMysoré Road, Bangalore~39. .. RESPONDENT

.eggydAav5eete Sri.G.Ba1akrishna Shastry)

_de, This CEA is filed under Sec.35G of the Central
,'Excise Act,1944, to allow the appeal and set aside
_ the" erders passed by CESTAT, Bangalore, dated
d"5.Io.20o5 in Order No.1782/2005 and to decide the
,dquestion of law framed in the appeal.

':3



'*,.7i~,3fo8o31o

Eu.)

This Appeal is coming on for final hearing
this day, MANJUNATH J. delivered the following:

J U D G M E N T

When the matter is taken up for final hearin§,i counsel for the appellant Zsuhmitsf that Vthek question of law raised in this appeal is answereo against the revenue by the Honfble*§upreme Court in COMMISSIONER OF _vA13oDARA--I Vs. M/s GUJARAT .c:a;;RI3oN l.TD. {AIR 2008 scw~--68o3)_; this court to dismiss the appeal sfisfiésing the question of law against the revenue and in favour of the assessee.

2. In *view not "hisl submission, the appeal is oisfiissedilfollowino' the judgment of the Apex court ' Sd/