Karnataka High Court
The Commissioner vs M/S Sobha Developers Ltd on 31 January, 2013
Bench: D.V.Shylendra Kumar, B.Sreenivase Gowda
IN THE HIGH COURT OF KARNATAKA AT BANGALORE
DATED THIS THE 31ST DAY OF JANUARY, 2013
PRESENT
THE HON'BLE MR.JUSTICE D V SHYLENDRA KUMAR
AND
THE HON'BLE MR.JUSTICE B SREENIVASE GOWDA
CEA No. 47 of 2011
C/w
CEA Nos. 53, 52, 51, 50, 49, 48,
46, 45, 44 and 43 of 2011
IN CEA NO. 47/2011
BETWEEN:
THE COMMISSIONER
OF CENTRAL EXCISE AND SERVICE TAX
LARGE TAXPAYER UNIT
J S S TOWERS,
BANASHANKARI III STAGE
100 FT. RING ROAD
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
PLOT NO. 10, BOMMASANDRA-
JIGANI LINK ROAD
HENNAGRA POST,
INDUSTRIAL AREA
ANEKAL TALUK,
BANGALORE - 562 106 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
2
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
439/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE (ANNEXURE-A)
AND ETC.,
IN CEA NO. 53/2011
BETWEEN:
THE COMMISSIONER OF
CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
J S S TOWERS,
BANASHANKARI III STAGE
100 FT. RING ROAD
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
4TH FLOOR, GERA LEGEND,
NORTH KOREGAON PARK ROAD
PUNE - 411 001 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
445/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE AND ETC.,
IN CEA NO. 52/2011
BETWEEN:
THE COMMISSIONER OF
CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
J S S TOWERS,
BANASHANKARI III STAGE
3
100 FT. RING ROAD
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
4TH FLOOR, GERA LEGEND,
NORTH KOREGAON PARK ROAD
PUNE - 411 001 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
444/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE AND ETC.,
IN CEA NO. 51/2011
BETWEEN:
THE COMMISSIONER OF
CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
J S S TOWERS,
BANASHANKARI III STAGE
100 FT. RING ROAD
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
4TH FLOOR, GERA LEGEND,
NORTH KOREGAON PARK ROAD
PUNE - 411 001 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs.for C/R]
4
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
443/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE VIDE
ANNEXURE - A AND ETC.,
IN CEA NO. 50/2011
BETWEEN:
THE COMMISSIONER
OF CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
JSS TOWERS, BANASHANKARI III STAGE,
100 FT. RING ROAD,
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
PLOT NO. 10, BOMMASANDRA-
JIGANI LINK ROAD,
KIADB INDUSTRIAL AREA
BANGALORE - 560 159 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
442/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE AND ETC.,
IN CEA NO. 49/2011
BETWEEN:
THE COMMISSIONER
OF CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
JSS TOWERS,
BANASHANKARI III STAGE,
5
100 FT. RING ROAD,
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
PLOT NO. 10, BOMMASANDRA-
JIGANI LING ROAD
KIADB INDUSTRIAL AREA
BOMMASANDRA
BANGALORE - 560 159 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
441/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE AND ETC.,
IN CEA NO. 48/2011
BETWEEN:
THE COMMISSIONER
OF CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
JSS TOWERS,
BANASHANKARI III STAGE,
100 FT. RING ROAD,
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
PLOT NO.10, BOMMASANDRA-
JIGANI LINK ROAD
KIADB INDUSTRIAL AREA
BANGALORE - 560 159 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
6
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
440/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE AND ETC.,
IN CEA NO. 46/2011
BETWEEN:
THE COMMISSIONER
OF CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
JSS TOWERS,
BANASHANKARI III STAGE,
100 FT. RING ROAD,
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
NO. 43, 2ND FLOOR,
DICKENSON ROAD
BANGALORE - 560 042 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
438/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE AND ETC.,
IN CEA NO. 45/2011
BETWEEN:
THE COMMISSIONER
OF CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
JSS TOWERS,
BANASHANKARI III STAGE,
7
100 FT. RING ROAD,
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
NO. 43, 2ND FLOOR,
DICKENSON ROAD
BANGALORE - 560 042 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
437/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011), PASSED BY THE CESTAT, BANGALORE AND ETC.,
IN CEA NO. 44/2011
BETWEEN:
THE COMMISSIONER
OF CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
JSS TOWERS,
BANASHANKARI III STAGE,
100 FT. RING ROAD,
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
NO. 43, 2ND FLOOR,
DICKENSON ROAD
BANGALORE - 560 042 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
8
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
436/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE AND ETC.,
IN CEA NO. 43/2011
BETWEEN:
THE COMMISSIONER
OF CENTRAL EXCISE & SERVICE TAX
LARGE TAXPAYER UNIT
JSS TOWERS,
BANASHANKARI III STAGE,
100 FT. RING ROAD,
BANGALORE - 560 085 ... APPELLANT
[By Sri N R Bhaskar, Sr. CGSC]
AND:
M/S SOBHA DEVELOPERS LTD.,
NO. 43, 2ND FLOOR,
DICKENSON ROAD
BANGALORE - 560 042 ... RESPONDENT
[By Sri G Shivadass, Adv. for
M/s Lakshmi Kumaran & Sridharan, Advs. for C/R]
THIS CEA IS FILED UNDER SECTION 35G OF THE CENTRAL
EXCISE ACT, 1944 PRAYING TO SET ASIDE THE FINAL ORDER NO.
435/2011 (COMMON FINAL ORDER NOS. 435-445/2011 DATED
28/06/2011) PASSED BY THE CESTAT, BANGALORE AND ETC.,
THESE CEAs COMING ON FOR ADMISSION, THIS DAY,
SHYLENDRA KUMAR, J., DELIVERED THE FOLLOWING:
9
JUDGMENT
Mr.N.R.Bhaskar, learned Sr. CGSC appearing for the appellant in CEA Nos.47, 53, 52, 51, 50, 49, 48, 46, 45, 44, 43 of 2011, submits that though these appeals have been listed for admission along with office objections, these appeals may be dismissed as not pressed in view of the subsequent development, particularly, in the light of the amendment of Rule 6 of CENVAT Credit Rules, 2004 and Validation Provisions in terms of the Finance Act 2012 having put an end to the controversy, which had arisen between the revenue and the assessee in the context of Rule 6 of CENVAT Credit Rules, 2004.
Accordingly, these appeals are dismissed as not pressed.
Sd/-
JUDGE Sd/-
JUDGE NG*