Commissioner Of Customs vs M/S Kabadi Chikkanagusa & Sons on 28 August, 2009

V. A' ._ v(:By.Sri.§ajesh-..Chander Kumar for M / s Chander Kumar

 -- CustomspAet, 1962, praying to allow the appeal and set

4-Q»-'«.p_"aside t'he'3'order dated 26-5-2005 passed by the Customs,

 " plilxciese 8: Service Tax Appellate Tribunal, South Zonal
 T '1'3A€i'1.C}_f1'5, Bangalore in Appeal No.13/298/2003.

 '  "SIHIYLENDRA KUMAR J, delivered the following:

IN THE HIGH COURT OF' KARNATAKA, BANGALORE

DATED THIS THE 28TH DAY OF AUGUST. 2009
PRESENT pC_p,
THE HONBLE MR. JUSTICE D.v.sHYLENDRA~.K§J1V1A'Ei"" 
THE HONBLE MR. JUSTICE ARAVIND  _

C.S.T.A No.27 cj152oot5--s._ a  
BETWEEN V' C 0

Commissioner of Customs,
C.R.Building.

Bangalore- 560 00 1. 

  *  .  Vt  _ Appellant
(By Smt.Veer1a Jadhav,WA_d'J_ooa_teV)  V "

AND:
M / s Kabadi.Chi}-;l::.a'1riagL1Sa._ 5; Sons.
N0.7921"',.p3'6_. "I'a.rgupet',~_.  
ChickpetG1'0ss,   ' ..  C
Bangaiore-53. ' _ 

 it   ~ Respondent

is filed under Section 130(1) of The

This Appeal coming on for hearing. this day

iiii;sble/i«el4

I4

22. in the wake of such submission we observe that
the undertaking given by the assessee being beforejthe 28
proceedings is an independent
to the refund and can be Worked out ‘g
the undertaking and in accordance l
in any Way affect or alter in -the of

With this clarification appeai Vidismissed

reserving liberty. to the Act, to
independen§}y.:enifiorce. in accordance with
the theivllwagseeesee on notice for such
purposéf ‘\\\’ V’ ,
Sd/–

IUDGE

Se/==
i§$GE