Karnataka High Court
Commissioner Of Central Excise vs M/S Abinandan Petro Pack Private Ltd on 7 March, 2011
Bench: N.Kumar, Ravi Malimath
IN THE HIGH COURT OF KARNATAKA AT BANGALQRE
mmzx THIS THE 7"" my er: MARCH 20::
PRESENT
THE HGNBLE MR. 3usTIcE"'m<:3_r«:AR;« 1
AND
THE H€L)N'BLE MR.3USTIQ.§f 'RAVI %v:A;;::~4A_"T+§:"'a "'V 3
CEA. 3410 ;«;gAoe%;~% ' -
BETWEEN:
Ai'~m.- "
Commissioneik of..'Ceh"ti*«ai. E'><i;;'-iLsé:V..,:'V-- A _
Bangalore :1' C0mrn:1's;3ior;er'at'@, *
Centrai Ré'\2ér':u.gif,BuSikdingQ~, "
Queen's"R0a._d-, V' - ~
Bangaioréif E560 0o:.,j~.V ...APPELLANT
(By Sri N.R.BLhaska.r,.'VAéx{¢t::s'£e)
. ¢
1.' .VE,;'i:$,.Ab'§l*l";3.,Ef}{i'?§'i3 §:'€fIE'(} Pack Privatfi Ltd"
DQ:3ai5an§pé3_!',?a, Gpp. $294., Bah-.nevs:"g'?:;a%ita Read, Bangaioire ~ 560 0376.
A$V§*§%'E«_.KarnaI Sipani id;-waging Director, %é*'§;'3.A§ina:"2adan fietre P'a<":%< Qrévate Ltd., 2 Soraisanigsaiya, Opp. IIM., Barmerghatta Road, Bangafore »« 560 076.
M/s,PacweE§ Corperaticm No.2; 5"' Main Road, Okalipuram, Eangaicre --- S60 S21.
M/s.r\£ahat:ha Udyog New Timber Yard Layout Mysere Road, Bangaiore - 560 026.
."
Shri Harish Kanuga Partner, ' ~ --_ M/sfiacweil Corp0rati<:eh" A No.2, 5"' Main Road, V Okafipuram, " "
eangaiore"i_Sé§;.&3LC--.A i ' "'~--;;~£REE§PONDENTS (By Sr? T;'Réj'e$HwaEé3:'§S'h§é'sffy*; Afidcéte for R2, R1, R3 tOVv_R5«~Sei'v'»:d.} _ -- :':f.<'>'I'~'~'>r~'_ This fiE'A 'fifed}_ :;m_»dé*:"1VSecti0r1 356 of the Central ExcEse';A'CE:u,. 194é4A.._arEsing out of Order dated 22.02.2007 ,v"'V"p&.asse§'~i;;;..%_f~'§.:f:a| O'rci'e-:*«"E\3os.294 to 298/2807 in Appeal ¥,l\£o.'EjS97'tA:::_6Q1/2005, praying that this H0n'bie Court may be p"is:_ased..Ttc--'
1)".tc'.__forrmtg~E.,ate:;'{he substantiaf questions of faw stated therein, 2). g:a.'£_f-far the recarciss and set aside the impugned _erder*«sf £ZE$TAT in Appeaf I\E0s.Cerztrai Excise E/S97 ta {$91/'20{;~"3 giassad " '~--c~:%;at.e=ac£%1_22.:*:-2.2:)o?£ in Fina! Order I\Eos.294 ta: 298/200?' E .
aa -/ %/ x-''' ' // ,.,3..
This CEA coming on fer hearing this say, NKUMAR 3., deiiveree the foiiowing:--
EUEGMENT "i"his appeai is by the reveiiiie chaiiengingf:the,feniieri"""--iA' passed by the tribunai, which has..hei.ri'.i's.4_n_o cerroborative evidence to susteira ?'_'_tii"e clandestine remevai and therebf<3V:fe.,.V_ the"'deiiie_n6V_Ce;n'iie.t"be sustained.
2. Therefore, tVh'e..V:lfstibs_ta:_a't.l'a"i"~--iiiilestien of iaw if at all it arises for conslcieratiievn. in 'th_is ag5i:ie¢a'*i3,.is. whether the revenuegwas.jl.js'z.i'fie_ti'«in 'de'rn.ahding the duty en the ground of Ciandestieellrem.av'§i'l' The said determination to be4fCiC:«:'i..e thi_Vs"CeLi'rt taiis squarely wlthiii the eiirase fi"8:'«"i'.'i'{)Hi"i¢_"} E:i.i.§iie%i*'*«i;fihings, to the determination of any question Ah'a:vi«i*i_géxa~:V'i*e,lV'etien--i"to the rate cf duty of excise or to the _xz'aiLie~..of,___'g'i>~<§«itis for purposes of &3SS€SS%'Ti8i"§§Z"i The said e'u..es%ti0h"i--s' eetside the purview ef an appeal or a reference . tetisiséicouii: under Section 35%: of the Act earners it falis E squareiy within 35L cf the Act to be determined by the Apex Court. In that View of th@ matter, the iapawi rejected reservifig liberty to the revenue to pr£?;'fé:rv.:a V': "~ statutory appeai under Sectian 35L 0%' the Acii, A Prs*