M/S. Karnataka Agro Chemicals vs The Commissioner Of Central Excise
2024 Latest Caselaw 5605 Kant

Karnataka High Court

M/S. Karnataka Agro Chemicals vs The Commissioner Of Central Excise on 22 February, 2024

Author: S.R.Krishna Kumar

Bench: S.R.Krishna Kumar

                                          -1-
                                                        NC: 2024:KHC:7435
                                                     WP No. 3838 of 2024




               IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                   DATED THIS THE 22ND DAY OF FEBRUARY, 2024

                                       BEFORE

                   THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

                       WRIT PETITION No. 3838 OF 2024 (EXCISE)

            BETWEEN:

            M/S. KARNATAKA AGRO CHEMICALS,
            No.180, 1ST MAIN ROAD,
            MAHALAKSHMI LAYOUT,
            BANGALORE - 560086.
            (PARTNERSHIP FIRM -01/10/2016)
            REPRESENTED BY
            SRI MAHESH SHETTY, PARTNER.
                                                              ...PETITIONER
            (BY SRI NAGARAJA M. S., ADVOCATE)


            AND:

            THE COMMISSIONER OF CENTRAL EXCISE,
            BANGALORE -III,
            PB No.5400, QUEENS ROAD,
Digitally   C. R. BUILDING, BANGALORE,
signed by   KARNATAKA 560001.
VANDANA S                                                   ...RESPONDENT
Location:   (BY SRI JEEVAN J. NEERALGI, ADVOCATE)
HIGH
COURT OF
KARNATAKA         THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF
            THE CONSTITUTION OF INDIA PRAYING TO THE TRIBUNAL HAS
            COMMITTED A PATENT ERROR IN NOT CONSIDERING THE DIRECTIONS
            OF THE HON'BLE SUPREME COURT IN THE PROPER PROSPECTIVE.
            THE TRIBUNAL HAS COMMITTED AN ERROR IS NOT CONSIDERING THAT
            THE DEPARTMENT IS BOUND BY THE CIRCULARS ISSUED BY THE
            CENTRAL BOARD OF EXCISE AND CUSTOMS AND WHICH IS RELIED
            UPON BY THE SUPREME COURT IN ITS JUDGMENT IN CIVIL APPEAL
            No.378-381/2018 DATED 15.05.2008, VIDE ANNEXURE-F ETC.

                  THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING
            THIS DAY, THE COURT MADE THE FOLLOWING:
                                   -2-
                                                  NC: 2024:KHC:7435
                                               WP No. 3838 of 2024




                               ORDER

Learned counsel for the petitioner files a memo seeking

conversion of the present petition into appropriate appeal under

Section 35(G) of the Central Excise Act, 1944, with a further

request that the matter may be posted before the Hon'ble Division

Bench. The said memo is placed on record.

2. Learned counsel for the respondent-revenue submits that

he does not have any objection for the present petition being

converted into an appropriate appeal and posted before the

Hon'ble Division Bench. However, he submits that the question of

maintainability of appeal may be kept open to be decided by the

Hon'ble Division Bench.

3. In view of the aforesaid facts and circumstances, I deem it

just and appropriate to dispose of this petition directing the Registry

to convert the present petition into an appropriate Central Excise

Appeal (CEA) and list the matter before the Hon'ble Division Bench

after obtaining necessary orders from the Hon'ble Chief Justice.

Registry is also directed to permit the learned counsel for the

petitioner to carryout necessary corrections / rectification to the writ

papers to enable conversion.

NC: 2024:KHC:7435

4. However, the question of maintainability of the appeal

before the Hon'ble Division Bench is kept open and no opinion is

expressed on the same.

5. Petition is disposed of for statistical purpose.

Sd/-

JUDGE

MV/SRL