The Karnataka High Court dismissed the company's CEA filed under Article 35G of the Central Excise Act. The court held that since the appellant failed to cure defects pointed out by the office within the last granted week, the appeal was dismissed.
The appeal was dismissed; the penalty of Rs.3,85,036/- under Section 11AC remained levied.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF FEBRUARY, 2021
PRESENT
THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA
AND
THE HON'BLE MR. JUSTICE V.SRISHANANDA
CEA NO. 5/2018
BETWEEN:
M/S. STANDARD ELASTOMERS, NO.289A, KIADB INDL. AREA, 2ND PHASE, HEROHLLU, KANAKAPURA TALUK, RAMANAGARA, KARNATAKA – 562 112. …APPELLANT
(BY SMT. PREETHI S. PATEL, ADVOCATE)
AND:
COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, BENGALURU-1 P.O. BOX NO.5400, C.R. BUILDING, BENGALURU- 560 001. … RESPONDENT
THIS CEA IS FILED UNDER ARTICLES 35G OF THE CENTRAL EXCISE ACT, 1944 PRAYING TO FORMULATE THE QUESTIONS OF LAW AND TO SET ASIDE THE ORDER DATED 04.07.2017 PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BENGALURU IN E/20277/2017-SM AND DELETE THE PENALTY LEVIED IN A SUM OF RS.3,85,036/- UNDER SECTION 11AC OF THE CENTRAL EXCISE ACT.
THIS CEA COMING ON FOR ORDERS THIS DAY, SATISH CHANDRA SHARMA, J., DELIVERED THE FOLLOWING:
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JUDGMENT
The order sheet reveals that, on 04.02.2021 as a last opportunity, this Court has granted a week’s time to cure the defects as pointed out by the office and it was also observed that, in case the defects are not cured within the said time, the appeal shall stand dismissed.
In spite of the aforesaid observation, even today it is noticed that, the office objections have not been cured. Hence, this court is left with no other choice except to dismiss the appeal.
Accordingly, the appeal stands dismissed .
Sd/JUDGE
Sd/-
KGR*
1 issue framed by the court
Whether the appeal can be allowed despite the office objections not being cured within the last granted time.
2 provisions across 2 enactments
M/s. Standard Elastomers
Commissioner of Central Excise, Customs and Service Tax, Bengaluru-1
Satish Chandra Sharma
V.Srishananda
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
