Karnataka High Court
The Commissioner Of Central Excise And S ... vs M/S Abb Ltd on 25 January, 2011
Bench: N.Kumar, Ravi Malimath
.... 3 _. IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED 7%-us THE 25"": DAY OF JANUARY 2011 PRESENT ma HONBLE MR. BUSTICE N.KUMAE?: " AND THE HONBLE MR.JUSTICE i1Avi'AT:»t'ALir~<t;m--§ CEA NO.97.f)'E"2OiAU V BETWEEN: The commissiomr of"'centriai '_E:'xc:isé;: 8'; 5.1:, Large TVa--xpayer Ui'1si3r?,._ --. .' }.S.S.T:.owers}"§5ana£3han§<'a.ré I11 -Stage, 3.00 feet R'.~ngVRoa«j, ' ' Bangatora --" 560 .085.» ...APi?'EL§_ANT (By Sri-.EV}.R.uBi2.asKe.%, Advficate) L-M/.3. 2 V;~ . V " .1. P'i--ot'N'€>.S' 8i' €?3,A i= V Pee-nya _En.rf_u4jstriai Area, II Ph'a<$é',.'VBangaEore - 560 058. ....RESPONDENT
". <.(8y*-Sré \}.Lakshmi§<umaran, Advocate) >§<>5<=i=< This CEA filed finder Sacticm EEG of the Cerztrai Excise Aat, 1944 arigéng out of Order dated 31/02/2010 gasseé if': Fina: Order NGASBXIG, praying to i} decide the QLEESE§(}i"iE§ sf iaw $'IZ€:3*'{E{f thareérs, ii) Set aside the Final %/ Order l\30.453/2010 dated 11.02.2010 passed" "--t3y*'ftihe.. CESTAT, Bangeiore. iii) Uphold the demaed ad p'er§_'i:r~td'e.r___ in original E\3o.31;'200? dated }.1/02/2010__' taut' iorj restricting the peried from 01/01/2005 to 3.1%:-2,{2o'o.5 with w appiicabie amount of interest and p'ena'l't~,r.A_ This CE/ix comtng on for orders ltéfits dary,-._r.KLII'-flefiitli;". delivered the following:- .
There is a delay appeal. The appiicatton is not.oppof5.ed.i'_ shown in the affidavit': application for cendonation-~..or'r«t't;eyla3r,'_Vt.ne~x.'d.e1'a\,! days is condoned. Accord'iin_ga;g, l'e'liV$t:;:'j'g";j§gri»eE:i5:.§V2t';'i0 is allowed. 5 'Zr _ l99ie.eArd'Vt'he."iee.rned Counsel for the parties. :T_iie___revenue has preferred this appeal agaisnt theWerdver-".'[peAs.éed by the appeliate tribune: determining date' ..a"p;3iicxable for levy of the service tax payable. According to the department, the service tax payable is "f'.§e§':"'2A 01.05.2005 whereas the tribunal has held i.e,, frem V 'mi8.04.200§ without property censiderlng the contentions of the rexseeee.
._.3...
4. Therefere, in this appeai, the qu@SfEG£2".$:'r'«i_:i8$ for censideratien is the Eeviaeitity of the service--*i:a$'<""F:V5e:*$i'i<iT . particular date, which fails within thJe...pijrase'"¢ieief:fiVi'r:atier1;_ '"
of right {if tax. If that is 50 agaVE'5nt:;"sueh«heater"~c§:fde':;;'-L..{«Ef£e.1i appeal lies under Section 35 '{:l_.uj:---.__e.f the. which is made appiicabie to Taxi Hence, the appeal (G) is not maintainabte. Acc.ovrdingg~«3,..%.:£V}'e reserving liberty to the §'.,E"€\=:%é'?i'j.fg'JEi.4.:'1§4j11§VE;8f§*i':;'a'i;} eéiéliifieai to the Apex S Eifigre gig"
ESEGE Firgi'