Karnataka High Court
Commissioner Of Central Excise vs M/S Pushpadeep Enterprises on 13 October, 2011
Bench: N.Kumar, Ravi Malimath
IN THE HIGH COURT 0F"§<3;iR"NATAKA AT BANGALORE DATED was "me 13"' DAY OF OCTOBER 2011 PRESENT % THE I-=iON'Bi.E §v:R.3L..:sT1cE N.KUMA{§1...._/éffl:w ..' TH E HOEWBLE MR.3UST1C:EM§1z§\.fi M'«AL::»i駣'*:e{ "
c:EA.N0.§$ o:¥"2:ji3--S' ># % A BETWEEN: V V' V. COMMISSIONER OF <:'Esx;fiTRA':;'%%E>{VCj;§§V';*:%A,_ BANGALORE H COMM}-S$I_Q:'f¢ER£gTE--. - P.B.NO.5400, QUEENS R.-QA.r>;,~' BANGALORE--EtSG OQ.1'.'=,f - AV ,..APPELL/WT (av s;zH-».:-.1§;:aH}i{:§;<ARg,aA:>vOC;ea'E) M/s.pus"H:?Ai>E'E§é ENT'E--&§iPRISES NQ;.S'3€§, 13"" J'-f1AIN§ Iv PHASE, P.EE.N'§'fi. ENDUS"%"'R--£.:fl..E; AREA, «§f«3 '.I3r;E\iG}e~"'{AiAM{")j}F{;E_ «M 560 858, ..R§$9@s\mEN:* {.:3é4' $}¢;:-.;r§%*;,%§;.§~§Amm:x:; A§mCsa.."§E) >§<%<%<>%'»#€ x 'vT§1é§ CEXE. fiéaé under gfifiiififi 3§§ 9*? Sézzizaé §xs:ég€ ASL E944 5:'E;s;ér:g $33: a? §r{§&s' éfiieé §;:,£%3=2§§$ gasgéé in '?%?."za§ age? E~«§§,%E2;'2:{:%%83, maggizzg m fiefiéfie iéfié 3E§§S§f&§"§{§§§ 'iguestéea <3? iaw stated thazveén, set asifie the CE§"%'AT; ":3...
South Zane Bench, Bangaiere in finai order M0432/2008 dated 11.03.2008 arised in Appeal !\£o.E/1126/2305 consequentfy, uphdfding the ordermiardriginai passed by the Additionai Commissidner sf Centraf Excise, Ban§.§i"e.re. This CE/ix coming on for finai hearEr}g....i_§fié__d"éiaffi. KUIVEAR 3., defiverdd the f0H0wEr:g:~ 3UDGMEN_TT_?»» This Es a rev@nu@'s appeal {:'hTaiTEen1g.it?§..'théddefdveir passed by the Trébunat, upfieiwd the-L' Appeltate Commissi<m;__e.r set:Aidng€VV:Aa.s_id'eLithd'pezngityfi
2. The assd§ss:V::3"£f2*A the cut and groowd ACP. kmch to duty under 2002, he paid the duty.
Therdaftéf, duty on the ground that it is not_'exCVV§Vé'¢2.bt€e However, after the department me dé'7f3a':.;--E-12--Aa'nd breasght ts their fidiisa, they have V iddjtiy-.a;'2d the §E1f€?€SE even befara tha igsua G? a '§%'§:;>iw ca:..:':'?.~:§:f=ééai:i<:a. §'""§C§W€%;'€E'j, a gmw Caééfiéf §"£$§€€3 game is be :'~~;%$:,:;.ed and as adjddicatidn was cdrzdzzcted and the .;'3gé*:§e§s§n§ :5a:£§".?"%{L3§'§i'§2' ézaid iézai dais}; E3 gaggafia and far 53%;'? ;§a*gme:"%;E §f duty. miérest ég pagsabée and £§E'E$€§{£€E'¥§§';r', :% equai amount of penalty and hence appropriatgd the amount aiready paid and raised a demand for t§'§.£3"vf.:3:.E3'1»$.f3VC€. Aggrieved by the same, the assessee to the Appeiiate Commiss§Q§3.e,r, Commissioner set aside the Iexhg but upheid the Eevy of AgV§r§.é§zed_ A't:Ef;I'€--..{}¥w':ief; c>'ftL' ugheidihg the Eevy hf dutyL'§:h_e='V.gssééséévnfipgféferred an appeai to the Ti*§bt£E;1E;'.E:.:V:"f'EA"I";£3-D 1%f.ef.;é£1i§§3flpreferred an appeai so far as deraiai. Q1' 3n:e's'éé§"Aah'd«é.::»p§'hé_ii§f'.iisficoncerned. The Tribunai g}-fir ._f§asé'écu1 'b;} both the Appellate CommHE§§E1o'h.Vé:t*'V1;::;<.§_ Authority and heid the >»e«;~.<§is;3ai3le to tax. Aggrievefi by the san*ae,'étwh§r:e'vfe_>§éLL::'.:$f" an appeal chaflerzgéreg the f2:f:4{;§E§*::3L..0f €E'1a_V_ '2"'%ibL.iwa£ hsfééng that the ggeds we not .g%g,:sé'§§;a_'%:t::..§V:ax ii': CEA E\ioi}1?'/'EGG? 'away aése flied we ._:*;*%';;:fé2éf§';,:,éa~A§T'V;'<:haEEerzgéhg the setting agéée 3f the Em§&§§§§Qfi §f"'--;§e$:'7aE§3?;"' The apgeaé meferraé by the rezrehua E¥'§ CEA ..?~5Q,,."§.,?5;"'2:S§? Efiififi $§§€}3£i¥i€§: '§'%2e 955$: gaggefl fig iha "~._"_§":§§';5u§':a§ wag $9': asiéa 32$ grées' msgéé by 8% {z 3% ' ,,,,,,,, ..
.._ 4 ..
Commiasioner ef itxppeais was ¥'€St0f'€d. In other words, the Eevy of duty was upheid whereas the ievy ofV.i--nterest and penafty wag net mterfdred with. In thisM§;i1:;§'»:-:-$'j';.d:.§'E.. is the setting aside of the order cf pena..i:tjy,,-§§§E:'i':iiz:. ' ish* chauenged.
3* From the afdresaid 'fgc:t::;~:_T id"::Aie~.'ai\ assessee has paid the d15§",%_Rv-,:%i'th iV'rateres:"v_:e§}*é§%"'"pfior td' issue of shew cause ;--r1otice_g""If fchéa"td.is sd","iheA"Viauth0ritEes had no jurisdiction 't<§_d_'in§t:i?§*t€: p'rr§(.:»e.éi£ings at at! and consequently;.fti:.e ef penaity wouéd not cf§r'§éé 'atiaii. "'7':f§*;e:_9ef.§>'re, v§{é""d'o not see any merit in this apgdeéé, :r'3sCZ{.VZ{}3"CV§:§é.'7.*i:g§'°,4">V;"3IE§€-é.§3Q@a3 is rejected. §=:3g%