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Karnataka High Court

Excise Commissioner In Karnataka vs Sree Balaji Enterprises on 5 September, 2008

Bench: Deepak Verma, B. Sreenivase Gowda

 

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,* /  , _ .2 Ezgngaiorerv 568 02?
'j   Superinte nclent

 ...' B€2_1";g;;a1e1'e Grape Winery (P) Ltd,
 $0; 13, Green Fizz-ids

A x  Bazzgalore 560 629 -Appeiia11ts

IN Germ HIGH com? 03? KARHATAKA AT BA1mALc:_n§;f%._%j_*--V. _
DATE!) rms THE 513 DAY OF ssmsmma 2:363' "    

PRESERVE'   %  _ ,V
Tim HO1l"BI.E MR.JUs*rIc1?. 13E3P5x '§.*E3.n}:4;s-._ "   ''

rim HfiH'BLE HR. JUSTICE B..'$E.EEI€IVASE rmzrpa 1;

    kov g§x¢1s1::;;

1. E;x§:i$§ C:i3;;;1m_ie*3s;iG':':=c:_»iI1 " _
Karzlatakaf, . --  
'J<:>§.<1«.:a1igara. 'fihezvali " A' V 
Rani filhezziiarfima CIir'c1e=_ '
Ba.nga}_¢:'é  560 £33?

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'safari
Eéami {3I<1e;"1~:1a:;1h:':a Circle

s3fE§:::ise attached to
'BaI1ne:rghatta Road

(By Sri N,D.Jayadevappa, Government Aiivcscatel

'F5

 



tn.)

Sree Balagi E111:erpz'ises

Lessees: Bangalore Grape   

Winery (P) Ltd. I '

Green Fiaids

Ba:1m=:ragII:1at'::a Read

Ea11ga10re'56O 029

By its Manager and

Azxfhcarised Signatory __  _    
Eiriizshna Kuikami V '   A  _. V  --Respb:*ide11t

{By Sri Brijssh Patfl, 2'~&dvo{:§*'1_t:':j"    

This Writ Appe3.§_V fiigd  of the; High
Caurt of Karnata_k.a-Acig, F1951 _SC§k§§ig:;'i0 set aside the order
dated 11.1.2fi{)?5 m_:3.?;.I§'i"11  'N0.344G8 of 2801
(Excise) and: 

This   fer prelimiisaiiy hearing
this day, DEEEEEK '&fERM3'i, J.. 'iii-elivesred the feiiowing;

'V  ..  givxjreisigm

 VLASyiilfi;§'.'§}a_§%érz§:¢vap;3a, Goverrlmetlt Advecate, appeared

for   Brijesh Patil, ieamed 6011:1361 appeagrs

 the résp0;ide t:§'t; Ttfis iiIi§:I'a-CG11It appeal is by tbs State

 : fu:1ctic>r:;"1i'ies, lifldéi' Sectierz 4 cf he Karnataka High

 «. "(3é:;:fi"£;.Vgicfiagainst the order dated 11.1.2002?' passed by the

  Siztzgie Jzldget in resp0I1<ieI1?;'s WI"i'E petifion,

W



12. As per the sffice mete, this appeal is barred by 236

days. E.f§.No.;?. of 200'? has been filéd. We have heard 

learned counsel for the yarfiss on ihe said LA,   

eounsei far the respondent has 1:101: filed  Z

objection in the said 1.2%., but has Véfiétflléiifiijy' prayer on the ground that the ij.{1C$1'>d]1I1at6'E§,§ia_S=' has.'.:V;s§§:"a't afi " V been explained by the agpellants,

3. Tha inmugned cider pa:.§ASe{£u t§é«.}eaIné§i vSi11g1e Judge on. 11.1.2007 Vin w:1;_,:T'p¢fi"fi¢%V§ :s7éa::~3 of 2031 (Excise). Certifieti . <fifT.:_ §;1<1e '0rfie1" shows that the appefiantx hac{"L;3.;">pVlié.§._ £5013}? e::<f the said; order an 2'3,1.2{}0?.i;: uA1:*;::e11ax:};':E--..Vx;=§as fbrected :9 appear on 2:32.286? 8351:'; fsu;3§?'A«.§v:§;S~--.:feaei3:' on £9.:?;.2{}(}"?. It was actxiaéiy de1iV§§1*:.=:fi -._VMtaVV" €_i_:<=; }1 ;$peHants on E£1z:262{3§:E7: T0 seek c<§r;donafi'0n an afiidavit cf {me Mr.M.R.Gadéi., the

4. CiQm1:tiissioner of Eixciae (Urban), Bangalare has 13663::

""fi§dmi.tteéiy, the certified copy' cf the order has been "~. "=tz:ébé%é5;;£::d by the appaliants en 21:2..2€}§"? {wrongly meniiened by them as 1§.2.:300?}, The C10'5i61'i1fl1ffI1{ Advecaiae for the firs: time writes a. Ifitffif in {.333 Legal C131} C111 3..'3.i200'}"', TI':'§;is,T. the Ggevemmafit Ailvceaie has taken mere than 10» éajwztg "

tar give an apinion that it is a fit case far aii'---..a§:§6fiZ. T Th-5: Legal as}: received the Said mt::mat§¢§i :2;c;;<3?;f§<% T_ mgal Ceil prmnptiy wrote on 6.3.2()G 7 a1v€§1}g:"2s?ith to file: an apgeai befare the DiviSLiQ%:1» }3t3:1C13.,"'x::hic.}*;;' was received by the Se<:ret;ai:_§,I._A tcw'V""'Gai;¢19§-rnent, V £%'ii1a11ce Department on §'}.3.20G?'.

S. Then, the $0' ' Government, Finance Deparmaent, sa::>n:;e':o on 2 1.:;.20«:>7c The aeiay between has again Hat been explairit-:26,' 5§he:'t:aftse_r, a Gavernnzent Grder was issued 9:1 the GG'£?(3I'ZiII1€I"1.t Advacate 'E10 file this a§i:..$t+:a1."--- was probabiy despatcheci is the .1.i®iif<:i*I1:*.;z<::_}:1'E 'Adva<;:ate on 28.3.2CiG'?. The GQ'%i€E'I31J1}€E"E§C feceived it an 3.4.2387. The same was ferwafded fh"e' La*s.v Officer for preparing the agigmai an §.4.;'2(}C}'?. A 12, fka Consequemiy, this apgyeai stands aiismigsed j 3fidge