Karnataka High Court
Union Of India vs M/S Radiall India Pvt. Ltd on 9 February, 2022
Bench: S.Sunil Dutt Yadav
1
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 9TH DAY OF FEBRUARY, 2022
BEFORE
THE HON'BLE MR. JUSTICE S. SUNIL DUTT YADAV
REVIEW PETITION NO.420/2018
IN
WRIT PETITION NO.15127/2016 (T-EXCISE)
BETWEEN:
1. Union of India
Ministry of Finance
Department of Revenue
North Block, New Delhi - 110 001
(Represented by its Secretary)
2. The Commissioner of Central Tax
Bengaluru North West Commissionerate
2nd Floor, BMTC, Bus Stand Complex,
Shivajinagar, Bangalore - 560 051
Previously
The Commissioner of Central Excise,
Bangalore-II Commissionerate,
CR Buildings, Queens Road,
Bangalore - 560 001
3. The Joint Secretary to Government of India
Ministry of Finance,
Department of Revenue
(Revision Application Unit)
Hudco Vishala Building,
Bhikaji Cama Place,
2
New Delhi - 110 066
4. The Assistant Commissioner of Central Excise,
E-1 Division, 162/1, I Main Road,
Sheshadripuram,
Bangalore - 560 020
... Petitioners
(By Sri.Jeevan J Neeralagi, Advocate)
AND:
M/s. Radiall India Pvt.Ltd
No.25-D, II Phase,
Peenya Industrial Area,
Bangalore - 560 058
...Respondent
(By Sri.Nagesh Gowda and
Sri. M.S.Nagaraja, Advocates )
This Review Petition is filed under Order 47 Rule 1 and
2 of Code of Civil Procedure R/W. Section 114 of the Code of
Civil Procedure praying to delete the costs imposed by this
Hon'ble Court on Petitioners 3 to 5 by modifying the order
dated: 24/09/2018 in W.P.15127/2018 and etc.,
This Review Petition coming on for orders, this day, the
Court made the following:
ORDER
The petitioners have filed the present review petition
seeking for review of the order dated 24.09.2018 passed in
W.P.No.15127/2016 only insofar as imposition of costs
quantified as Rs.50,000/- to be paid by each of the
authorities viz., the Assistant Commissioner of Central Excise
(E-1) Division Bengaluru, the Commissioner Central Excise
(Appeals-1), Bengaluru and Joint Secretary to Government
of India, which is a revisionary authority. Further direction
was that the said amount would be deposited from the
personal resources and to be treated as 'personal costs' with
the Registrar General of this Court within a period of three
months to be remitted to 'Prime Minister's Relief Fund'.
2. Learned counsel for the petitioners relies on the
judgment of the Hon'ble Apex Court in the case of Sujata
K.C. Vs. M/s. Kalyani Motors (Pvt) Ltd & Others passed
in SLP(C) Diary No(s).8987/2020.
3. Learned counsel Sri Jeevan J.Neeralagi accepts
notice for the review petitioners and submits that as long as
the orders on merits is not disturbed, he would leave it to
the Court as to whether the order of imposing costs are to
be reviewed or otherwise.
4. Taking note that the order eventually grants relief
to the petitioner, the imposition of costs to be paid
personally as per the direction in W.P.No.15127/2016 at
paragraph No.10 ought to have been made only after notice
to the concerned in light of the nature of the consequence
viz., payment of costs from personal resources.
5. Accordingly, case is made out for allowing the
review petition.
6. Accordingly, review petition is allowed.
It is clarified that the review petition is allowed only as
regards the observations of this court in W.P.No.15127/2016
at paragraph No.10.
Sd/-
JUDGE
PN
