{"id":269299,"date":"2010-11-18T00:00:00","date_gmt":"2010-11-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-k-v-r-constructions-on-18-november-2010"},"modified":"2017-02-15T04:17:00","modified_gmt":"2017-02-14T22:47:00","slug":"commissioner-of-central-excise-vs-ms-k-v-r-constructions-on-18-november-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-central-excise-vs-ms-k-v-r-constructions-on-18-november-2010","title":{"rendered":"Commissioner Of Central Excise vs M\/S K.V.R Constructions on 18 November, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Karnataka High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Central Excise vs M\/S K.V.R Constructions on 18 November, 2010<\/div>\n<div class=\"doc_author\">Author: Manjula Chellur Kumar<\/div>\n<pre id=\"pre_1\">31 Tf\ufb01 EEGH QQURT C3? 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Hm2\u00e9i\u00a7z1v&#8217;&#8211;\u00a7?E$\u20aca\ufb02, {fiaoor<\/p>\n<p>M&#8221;x%ri\u00a7\u00a7.\n<\/p>\n<p id=\"p_1\">&#8220;3*has\u00a2 App\u00e9ais {taming far Ezearixxg  <\/p>\n<p>\ufb01z\ufb01rz\ufb01zicz \ufb01w\ufb01mj, J1, cieliwrw the f91Emv:i:1g:-&#8220;-.__  &#8221;<\/p>\n<p>JunamE\ufb01\u00a7&#8221;~<\/p>\n<p>The Revenua is mfar\u00e9T&#8211;Li$..&#8221;$I\u00a7er &#8221; L&#8217;<\/p>\n<p>:3? the iaamed Smgie   ?s7:*\u00a7.\u00a7: \ufb01etitia\ufb01<br \/>\nf%&#8217;:::.16&#8242;?i?3 ,1 2%\u00a7. ?a:\ufb01\u00a7.=;s&#8217;A&#8217; this appeai<\/p>\n<p>$3 per ihair ra:,rr_.\u00a5\u00a7;:Vi;f1  x V&#8217;\n<\/p>\n<p id=\"p_2\">3.   \ufb01enstma\ufb02m ia a<\/p>\n<p>S\ufb01\ufb01\ufb01irti\ufb01iii\u00e9fi&#8217;  sersricaa \ufb02\ufb02d\ufb01f&#8217;<\/p>\n<p>categafry ,&#8217;i.&#8217;.?\u00bbc:}:::g;$V\u00a7i1?\u00a7z;&lt;:%;&#039;f\u00a7i\u00a7z: af Rasidantiai Compiax<\/p>\n<p> V, ,_,[Sje\u00a7&#039;#\u00a7ai::fae&#039;f  the Servica Tax in axzjwrtzianca<\/p>\n<p>&quot;  W94. 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It is aims mm: in disp\u00e9xte that seizwziccrfefx<\/p>\n<p>came ta ha gem. in accerdance with the P&#8217;i:1;s&#8217;t;:&#8217;:\u00a2fe;_~&#8221; <\/p>\n<p>\u00a3394 far the sarvima rendered far tha a?3z#:f5f:&#8217;.:fai\u00a7gi&#8217;t..bj;%L:&#8221;  <\/p>\n<p>constructing amve buiidixw far:=::1a1-p\u00e9\u00e9ri\ufb01sdsi <\/p>\n<p>\u00a39 Fbbruaxjy&#8217; 20% and 1s!\u00a3a.y 2\u00a7:\u00a7$\u00e9V&#8221;&#8216;:::$V&#8217;Fsbriiia1f\u00a7\u00a7&#8230;V2G\u00a73?V. <\/p>\n<p>\ufb01uring the mcnth sf Mama _2\u00a7;;1&amp;a\u00a7kkpe::\ufb01eme\u00a7 fgj\u00e9ed ma<\/p>\n<p>refunci appiiaatiana   _ whiah were<\/p>\n<p>reczaivac\u00e9 &#8216;by  m-231:3 goeaa santendizzg<br \/>\nma: gaming  V%xa+21:c:: was mm by {ham<\/p>\n<p>wag {Q a \ufb010.n4pr\u00a2\ufb01tAA~&#8211;\u00a71\u00a7 n mid they ware mt<\/p>\n<p> sggazz     in the light, cf th\ufb02 Circular<\/p>\n<p>  data\u00e9 1&#8217;.?;Q9.2GG4 and ssaught fer<\/p>\n<p>   \ufb01\u00e9ervice Tax gai\ufb01. Tim ksaimiant<\/p>\n<p> &#8220;&#8221;&#8221;&#8216;&#8211;._VV{&#8216;\ufb01Qm\u00a7\u00a2.mi$:%\u00a7Gn:ar Qf Qentrai Excise by srder dated<\/p>\n<p> ELQGQ8 cama ta 3; aionrshzsimz ma: ammmt paid by<\/p>\n<p>T  them is met sezviga zax, but it was in the nature cf<\/p>\n<p>% &#8221; aeposiz with the Depmmenz. He aim new<\/p>\n<p>that amgums C\ufb01\ufb01\ufb01\ufb01t\ufb01\u00e9 ermrzsaugly \u00e9zavg t-zji&#8221;*.Tbe<\/p>\n<p>ratm\ufb01a\ufb01 ta th\u00e9 csmamed mmc\u00e9n, E1;:,_:~&#8217;};&#8217;;c:33;\u00a7.=\u00a7:i:_;r :&#8217;;:f:&#8217;,&#8221;<br \/>\nregestad the re\ufb01md claim an the  &#8221;<br \/>\napp\ufb01cationa were \ufb01iad beyond the  .&#8217;<\/p>\n<p>pregcribc\u00e9 Lander Scctigm 13;}.-3   <\/p>\n<p>194% {far $12911 refari\ufb01d ta&#8217;:\n<\/p>\n<p id=\"p_4\">4. Eeing   &#8216;j .:\u00a7r::i_e:r,, petitianar<br \/>\npreferred an aprggeai bgf\u00e9i\ufb01&#8217;   mppcais}<\/p>\n<p>in Appea}   Qr\u00e9er of the<\/p>\n<p> a1,_2.&#8217;\u00a3_.A\u00a713s:;%;&#8217;Vi?.v1V.&#8217;,\u00a7\u00a7V_ \u00e9:c1&lt;:i\u00ab tha appeal by etrsrclar<\/p>\n<p>dt. 3?} 3   Ehc mjectimn of the appeal;<\/p>\n<p> the ;ie\u00b01\u00a3i$;?ic::3;$r&quot;&#039; am  Writ Peman N\u20ac;.16?&#039;?3\/23139<\/p>\n<p> msra   Single Judge aeelcing setting aside<\/p>\n<p>i&quot;.\u00a7.t:V&quot;\u00e9r: \u00a7\u00a2&#039;:&quot; tfi\ufb01a\u00e9amzniwiamer g\u00e9ppeaisi and far rafun\u00e9<\/p>\n<p>Lg: s5;vj@Ta$; mid;\n<\/p>\n<p id=\"p_5\">% &#8216; * 5.  The: Eeax\ufb01\u00e9d singze Judge by refarririg ta<\/p>\n<p>M_.jA&#8221;&#8216;$%e.\u00a7t.i\u00a7n 113 sf Centrai Excisa am 3.944;. mm that<\/p>\n<p>   \u00e9\u00e9ctiszz 3; 38 &#8216;m mwyii.-tabla aims amaunt paid by<\/p>\n<p>gaeti\ufb01enar was mm: a duty mid $1&#8243; \ufb01epesiw\ufb01 and it was<\/p>\n<p>he\ufb01 in be \ufb01\ufb01pasit with tha da t axz\ufb02 mt du\ufb01y\u00bb. It<\/p>\n<p>was abs mm mm was 13$ amemsity fer ting <\/p>\n<p>am&#8217; he seanzm 2:3 ef the Am, Azzcardzrg&#8217;  <\/p>\n<p>Singja &#8216;..:z.\u00a5.&amp;.g\ufb01\u00a7 the exams: at&#8217; tin <\/p>\n<p>ari\u00e9 \ufb01sp\ufb01\ufb01a\ufb01e:-: Tri\ufb01u\ufb01   <\/p>\n<p>ma :*&amp;po:1\u00a7e2::.t was \u00a2rmn\u00a2ariis \u00a7.z= it 3339&#8243; Welmsa&#8217; I V<\/p>\n<p>cf skim mw\ufb01 tha a\ufb01ffckr<br \/>\nriz\u00e9atirxg Es aag\ufb01zaz   was 1:515<br \/>\nmmmmmhae   :1. 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A -If %<\/p>\n<p>&#8216;2&#8217;; \ufb01icsarding is the  <\/p>\n<p>Bepartmcni; {mac the ameznzm ar\u00e9A.;p&#8217;a\u00a7.d 3-.T;&#8221;s&#8221;&#8216;v&#8217;5sz;gf:\u00a7\u00a7i.:;e\u00a7j&#8217;;t$3;  L.<\/p>\n<p>by virtue Qf Sectitzn 3:3 e\u00a3 FL;\u00ab&#8221;:i%;1,a;;\u00a2e%1\u00a7rs34, the<br \/>\nagspiicatien sf   gcmag inter play.<br \/>\nThercfere\ufb01 any  &#8220;&#8221;:9a3=;fi1ndcci hm to<\/p>\n<p>ha in  _$j.s\u20ac\u00a7;\ufb02*r;=&lt;r;.fj Central Exaise<\/p>\n<p>\ufb01at, m\u00a7as\u00a7e_%\u00e9\ufb01\u00e9;=r\u00a7 4?he \ufb01.\u00e9v;t&#039;::z*&lt;: er the tax gaid, and the<\/p>\n<p>refund Eiazgta  Srsctzion MB {pf rm Act,<\/p>\n<p> Her1;.j\u00a7e,&quot;1&lt;;,23 catgt\u00e9\ufb01\u00e9s v\u20act:\u00a71a\u00a7 amass; the refund slaim is<\/p>\n<p>   tims prmmbea under Sacstian 3 13 of<\/p>\n<p>._ft\u00a7.\u00a5s\u00b0\ufb01.-Bmdent caul\u00e9 net ham had {ha bane\ufb01t<\/p>\n<p>g af rt;?: f;:;i:\ufb01i&#039;Va\u00a7:&#039;&quot;::he ammmt and as &amp;. matiar \ufb02f fact Farm-<\/p>\n<p>VV V&#039; &quot;&#039;..jL_RAApre\u00a7cVI;)&#039;.bed far mfund $1&#039; amaunts under Sec\ufb01on 3.15<\/p>\n<p>&#039;  t\ufb01if Air: was \ufb01l\ufb01 \ufb01g; the rmpmzcient \u00a311 73118 instant case<\/p>\n<p>VV V  as $23.32: he mntends ithat ha}? 81711333 Judge erred<\/p>\n<p>in hai\ufb01ixg Swil\ufb01 aa izmppiizzabi\ufb01g &#039;\u00a7&#039;&quot;1&quot;:er&amp;fQ\u00a7\u00b0e, ha<\/p>\n<p>prays far {ha carder ef the: iemnt\u00e9 Si\ufb01gia Judge 13:3 he<br \/>\nsat asitia hy uphai\ufb01ing the asr\u00e9ar af aha &amp;p\u00a7\u00ab\u00a3\ufb01,1&amp;ta<\/p>\n<p>autha\ufb01gy\ufb01<\/p>\n<p>8, Ha alas canten\u00e9s that &#039;&amp;\u00a7..x:\u00a7r\u00a3u\u00a2  &quot;<br \/>\n3 {:3 gs; of the mg there is s{:\u00bb:ttiir3&#039;%3* <\/p>\n<p>Appenaze Triburxal. 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R% 1% Pvt. rm. raparted in 29% &#8211;i306}<\/p>\n<p>mgr 9% \ufb01iazi.\n<\/p>\n<p id=\"p_9\">EL. We have gem   \u00e9:\u00bbf<\/p>\n<p>a\u00e9xtharitiag sf the Bcpartmamt  55  <\/p>\n<p>Singie \u00e9udge; We Iware  &#8216;t1A\u00a7\u00a7;\u00a3e&#8217;\u00a3:e\u00a71ig.&#8211;&#8216;i\u20ac,;1V&#8221;&#8216;L&#8217;<\/p>\n<p>reiiad Lzpen by &#8216;bath   &#8216;\u00e9;::u1&#8243;}armi011s<\/p>\n<p>ccnsidaratian to the subgrr\ufb01igfgi\u00e9gis _.\ufb01;a;I5;:af} e;1t\u00a7vea&#8217; :3. February QGS3 and<\/p>\n<p>Februm;  &#8216;\ufb01bt in \u00e9ispute the atiaxl\ufb01&#8217; {m\ufb01ons<\/p>\n<p>  ,?:1&#8217;1t  data\u00e9 xsmagaaa \ufb01zm\ufb01udaa the<\/p>\n<p>  i\u00e9\u00e9zjfisfruatiaans which are far the use sf<\/p>\n<p> ar institutierw being %'{\u00a3}.&#8217;t1i$h$d saieiy<\/p>\n<p> th;e * educazionai, relimus, ahaerimbia. health!<\/p>\n<p>   ms philanthrepic purpesgs and mat far tha<\/p>\n<p>   &#8230;\u00a71;i*m$a 5:&#8217; pm\ufb01t, am rm: taxable Ming nan-<\/p>\n<p>mmmar\ufb01ial in xlature. it is 3.1% me: it: dispute that<br \/>\nclaim Qf tha rcspsn\ufb01acnt befere \u00a31115 ce\ufb01acmed azztharity<br \/>\n333191113 re;-zfund sf the abme mid amaunt &#8220;was based an<\/p>\n<p>1:213 shave circular mam :7x\u00a79.20a4 an the<\/p>\n<p>this: fix \ufb01\ufb01\ufb01\ufb01\ufb01w am m3:1\u00ae2*a\u00a7 far a__.&#8211;:::1\u20ac\u00a7f:#.\u00a75r\u00a7fi\u00a7. <\/p>\n<p>a\u00a7gaz151m\ufb01e:*:. &#8220;E&#8217;he &lt;:1epar\u00a3maa:is5a3.s_;2: nqs\u00e9   K &quot;<\/p>\n<p>servings re\ufb01dered by the   <\/p>\n<p>eonstxuatiarns mi&#039; asevgrai  As5;ta,tcc%.V_a$3;\u00a9:=:\u00a7\u00a7\u00e9&quot;&quot;i:3&quot;:%hc &quot; L&#039;<\/p>\n<p>tram, Wifxich is 5; nan-fpxfa\ufb01t Qzgsz\ufb01igiz\u00e9iti\ufb01n, hanceg a 11011-<\/p>\n<p id=\"p_10\">pm\ufb01t s\ufb01nsiee is nest  &#8221;       &#8216;<\/p>\n<p>    &#8221; \u00a7atiti&amp;nerT5 abave: said<br \/>\namauni\u00e9&#8217; wars  3 mistaken imprmsican that<\/p>\n<p>13163&#8242;. i&#8217;?$*Esm  amzh $&amp;I&#8221;\u00a7&#8221;\u00a7.\u20ac$ tw and \u00a3213<\/p>\n<p>    &#8216; &#8220;&#8221; &#8216; &#8220;mad: by them was rem: charggd by<\/p>\n<p> \ufb01\ufb01m this parser; m v\ufb01mm they<\/p>\n<p>. ran\u00e9ereazi sewge. 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In<\/p>\n<p>  smug!&#8217; &#8216; adjudicatizsg a.ut\u00a7mr:&#8217;ty awn&#8217; aw<\/p>\n<p>  gmid mile? mistaken nazisn as &#8216;Eerszice<\/p>\n<p>&#8216;    mt i\ufb01fagrt. &#8216;serving tax&#8221; mt Wm an1y&#8217;ir.L tires<\/p>\n<p>  _3:;:i:t3.:xe $1&#8242; dammit with that \ufb01awmmmt azxd<\/p>\n<p>Gevarnmeni had rm autharity \u00a33 milect thc safe?<br \/>\namauni, Saw far as the actual amt {sf mpaymmt, he<br \/>\nspines that Secztian MB af the As: appiieg and<\/p>\n<p>tharefare c;a}:1c:\u00a7:..1des that aonditim; cf \ufb01lixxg <\/p>\n<p>within an: year \ufb01vm ma relavaxzt data 23$ z1};&gt;:\u00a5.  <\/p>\n<p>xzaith as per $32,} 13 arid hxezzme. 4    V<\/p>\n<p>entitise\u00e9 far the refund at&#8217; the  &#8221; <\/p>\n<p>:3. We art net caz\u00e9\ufb01xfzgagi &#8220;\u20acS2i1V1V:Iff\u00a3  \u00a336 tathaz&#8217;<br \/>\nmsri\u00e9i\ufb01am cf Sectiezi \u00e9\u00e9f &#8216;g%;\u00a7&#8217;:%;&#8217;?ags$.usa it 31$ mart<\/p>\n<p>th\ufb01 cam sf th\u00a7A&#8217;a;;rpeiia;$:&#8217;i~   the burden<\/p>\n<p>sf  an  atlaer permn. As 8;.\n<\/p>\n<p id=\"p_15\">matter Alcs1.&#8217;j_fa.;::t,&#8217;  in {bias agxgeai reveives<\/p>\n<p>arazgggiqi Like&#8221; 0f the very appiicati\ufb01n \ufb01le\u00e9<\/p>\n<p>   csf ma {lcmral Exeigt Act and<br \/>\n aypiiaa to the facts cf mg prwent saw<br \/>\nLk at.   aha ragga; afmasmaz zmausw ummd er.<\/p>\n<p> India. iatiprag\ufb01, the questirssn W53 with ragar\ufb01<\/p>\n<p>&#8216;  &#8216;$3-.}  ram\ufb01\ufb01 esf \u00e9\ufb01anzzrrai Exciaa and Suatems Bu\ufb01aag I3:<\/p>\n<p id=\"p_16\">  &#8211;   &#8221;  hei\u00e9. that aii glaims am-map: Whwa \u00a7.\u00a7&#8221;\u00a7?\u00a7r&#8221; is hsigzi ta ha<\/p>\n<p>uxzcmigtituiienafg is :9 be prcfzztrreci and a\ufb01jmdicatad<br \/>\napes&#8217;: un\u00e9er Se\u00e9ztimz IKE caf ms Qcntrai Exciass Act?<br \/>\n2\u00a7%\u00a7 er ma\ufb01a: Secztis\ufb01 2?&#8217; \ufb01f \u20ac315 Cuaittzma fast, :96?<\/p>\n<p>ma subjaect is slaimani.  that bura\u00a7g\u00a7\ufb01L_&#8217;\u00a7f<\/p>\n<p>duty has nsfst ban pasae\u00e9i at: &#8216;\u00a39 a third<br \/>\ncircumatazmm, 2: am held, 21%  A&#8217;<br \/>\nduty is mmnmmmable. It als\u00e9g   that <\/p>\n<p>jzzrmdz&#8217; &#8220;avian of High Czaum  Qf <\/p>\n<p>Supreme Cami under*&#8217;A;&#8217;tia}\u00a3&#8221;Z&#8217;\u00a7;; j:f.%\ufb01a2a\u00a71&#8242;:$A\ufb01iia\ufb01\u00e9cted by<br \/>\nthe pmviaians \ufb01f Sec:&#8217;ci:3&#8217;ri  was furthar<\/p>\n<p>rigid that c;*;2r;:&#8217;;.%\u00a2\u00a7:nc\u00e9\u00a7; \u20ac;s;i1r\u00a3:&#8221;&#8216;s;2&#8217;11i;g;VVVf&#8217;cxami\ufb01ng the<\/p>\n<p>juriazi\u00e9ziazg  articies, ~a:\u00a732 have: due<\/p>\n<p>regar\ufb01    intent maxi}? sated. by the<\/p>\n<p> .__9f \u00a3i1g&#8230;&#8230;\u00a7g,~t. and thc: writ petizicsn wauid<\/p>\n<p> ggaggaiaerad and r:1i&amp;pes.e:c1 5: 31:: am light at&#8217;<\/p>\n<p> cf Sec\ufb01sn IEB :}f the \ufb01at.&#8217; It hazs been<\/p>\n<p>hesxa :2;g\u00a7z;+eiz: ma: pmm undar Amaze 22:5 has ta m<br \/>\n&#8220;ie,3::e:r\u00a7\u00a7s,\u00a2=:i ms c\ufb01\u00e9ctuatc the rcgimc sf law a\ufb01\ufb01 net for<\/p>\n<p>V..&amp;\u00a7*3:&#8217;mgat\u00e9:1g. it, as the pewer zmglar iir\ufb01icie Q\ufb01\u00e9 is<\/p>\n<p>mnceive\u00e9 :3 saw: the ands; 0:&#8217; law arid net tax<br \/>\ntra\ufb01ggress thcm. At paragagzah 113 sf the said;<br \/>\njudmagt, they Cl\ufb01\ufb01ify tkw varieizs refund c1&amp;.ims_ Eats<\/p>\n<p>thre\ufb01 \ufb01\ufb01ll\ufb01\ufb01 GI&#8221; categariesr<\/p>\n<p>a} T3}: lavy is unmsnstitutianai-autaif\ufb01\u00e9\u00e9    <\/p>\n<p>pmvisions sf the {I)_V\u00bb\u00a3\u00a7.\u20aci\u00a7.  &#8220;\u00a33.&#8217;s:. U .V:1&#8217;s:t   <\/p>\n<p>acmxtamplate\u00e9 by the Act   b _ A_ V<br \/>\n1:23 Tm Law is &#8216;based G&#8217;? mi1\ufb01r:\u00e9.:::gt\ufb01i\u00a7?:ii1s;:i&#8217;: 1itin\u00e9:rn&#8217;a1 at i\ufb01egal or net<\/p>\n<p>&#8221;  g%__\u00a7.\u00a75v:ig_ibie A&#8217;1&#8242;:?;t1v&#8230;.1.z=;e.t.&amp;.7 {withmut juriadictisn} and,<br \/>\n in a prcaseeding initiamd not by<\/p>\n<p>&#8216;  __ fga5i&#8221;a&#8217;x:u1e:r assesses, but in 5.<br \/>\n\u00a7rarg\u00e9.\u00a3*\u00e9dir1g  by game ether<\/p>\n<p>&#8221; g\u00e9fgaassee cithsr by thc High \ufb01aurt \u20ac333 the<\/p>\n<p>A  Suprenm Cami, \ufb01\ufb01\ufb01 as war: as the<\/p>\n<p>8\u00a7$-$3366 Qama ta lcrww&#8217; 9f the judment<\/p>\n<p>VT  f ; gumuin ma gcrind ant&#8217; \ufb01mita\ufb01enj, he<\/p>\n<p>16*<\/p>\n<p> astian for refizna\ufb02 cf the tax gaid<br \/>\nby him, due ta mistaka af Eawg<\/p>\n<p>Afte: referrixg sea\ufb01sral judmants and  <\/p>\n<p>Section mg 8-5 3. 13 at Qentral Exc;\u00a7$;\u00e9&#8217;-.::.Ai;t;  &amp; <\/p>\n<p>garagraph 13&#8242;? cf the said<br \/>\nhave mnclazdcdas uradsrzw  . A &#8221; &#8216;  A &#8216; .&#8217; V<\/p>\n<p>&#8217;23?: Appging  zgag mm<br \/>\n   to<br \/>\n \u00a78 that    ra\ufb01znsi<br \/>\nsf   of  mm be<br \/>\nmds     pmvisfens<br \/>\naf me An:   $2.3 3&amp;2; as the<br \/>\n  by w@ sf 3&#8217;z.:if\u00a3 arr<br \/>\n  225 wig rm: bra<br \/>\n__  any 9mm&#8217; Emma Ar:\n<\/p>\n<p id=\"p_17\">  Aisf suit 92&#8242; a pezttwn under<\/p>\n<p> 5236 af canst\ufb01utian is mamiamabie<\/p>\n<p>%   km levy or mzer wh;-Zn}: is \u00a332\u00bb:-rm; mad<br \/>\n.7 _ &#8216;\u00e9r  or wttiwut juzwchctmn arzd\/\u00a32?<br \/>\n $2 aa\ufb01as aeveared by pmgesi\ufb01sns<\/p>\n<p>: ;va_k(i), {3} {4} and (5; in \ufb01uiamIw\u00a3&#8217;s &#8216;r:2a3e, as<\/p>\n<p> \u00e9zgzamea  ave, as me pasged azzisids<\/p>\n<p>the Act and uitra 39%. &amp;;;ch ma\ufb01a am? he<br \/>\ngaz\ufb01wwd \ufb01g the \ufb02aw-as&#8217; Em mm&#8217; the<\/p>\n<p>1&#8242;?\n<\/p>\n<p id=\"p_18\">gyduw and \ufb02taci crf izbvmrien pmvided by<\/p>\n<p>\ufb01w speczj\ufb02c stwuie wig ham rm ayp\ufb01icat\u00e9ara.<br \/>\nfcagecmr z:::f Cfentmg \ufb01migeg <\/p>\n<p>Ms, mam m-epasaa-aw szzgm ;*% ~\u00a7.&#8211;:dV,. ___&#8217; .i <\/p>\n<p>gzgss {.37} Si}? #3? {sc;L&amp;%%Lj:93sF%   *<\/p>\n<p>\ufb01igp. S952&#8242; 533}; Esmras ma: 2;; -.\u00a7;3zia+};:<br \/>\n&amp; am. {.2 $94 supp (3) same: 85} Ease .fz*2<br \/>\nwzd a\ufb01er  \u00a3,~&#8217;T\u00a2r.. EVIEVI <\/p>\n<p>ageci Sec\ufb01on 22 0f<br \/>\nprazrisians af L#r%#ca:;\u00a7z3$z_\u00ab&#8221;g?$ \u00a2%<br \/>\nfag answer ta:   broa\ufb01r<br \/>\n\ufb01amg<br \/>\n \u00ab&#8221;%  \\   ?2 1:59;?&#8217;   tffnis judarmt<br \/>\n     m umm~nm W<br \/>\n hprarvfsv\u00e9a-:r_zs of the Act:\n<\/p>\n<p id=\"p_19\">\u00a331&#8243;  the .e%.c\u00a3.&#8217;-\n<\/p>\n<p id=\"p_20\">    In  the \ufb01z n afzzze \u00a33z&#8217;m1&#8242;<\/p>\n<p>  &#8216;i\ufb01svzwt barred. The caggn\u00e9zsedpargr can<br \/>\n%k   72 afzhe Catzttrcact ms, f\ufb02e a.<br \/>\n peiftian unwr z\u00e9rticie 22$ 9f the<\/p>\n<p>&#8216;\u00ae: n and pm for appmprfiatez reiiej&#8217;<\/p>\n<p>  af re\ufb01m\u00e9 with\u00e9i the pmhd sf<br \/>\nV&#8221; &#8220;\u00a7\u00e9rraizat\u00a35n prav\ufb01eci&#8217; by 3% appragrima Law.<\/p>\n<p>{\ufb02zlabmfg casqs-aeptraj &#8211; para :32 &#8211; gzzlazzw<br \/>\n{3} azaz\u00e9 f\u00e9gg&#8217;<\/p>\n<p><span class=\"hidden_text\" id=\"span_2\">18<\/span><\/p>\n<p>1&amp;9&#8242; Yat ano\ufb01mr grctzmd raimd; by Rawnue is<\/p>\n<p>mgarding  :12? w\ufb01t Peiitian ea;\n<\/p>\n<p id=\"p_21\">gamma that alt\ufb01l\ufb01\ufb01i\ufb01 mmwy 9? aypaal u:2\u00a7;\u00a7;;f_ 2<br \/>\nEmcee: @efC,E.Act, :3 available and  Q<br \/>\naamm writ jurm\ufb02iciian cammt  \u00a7_.\u00a3:2*&lt;:kg:\u00e9%&#039; &#039;V<\/p>\n<p>awn the decialimn ef sgr$gw\u00a7\u00a7:%%m:\u00a7%:}Q\u00a7:, &#039; \u00e9   %<\/p>\n<p>judmant mligd up\ufb01rx by tI&#039;1&#039;\u00e9*  1:31;?<br \/>\nayrpeilanis in thsa \u00bb*.:a;:\u00a7ge:f&quot;:..$\u00a3&#039;    V.<br \/>\nsaxymm ragnaa   \u00a7;.~!ma;&#039;n:&#039;ng ta<br \/>\nmainmiuabiii\ufb01\u00a7\u00a7&#039;:;s%s%;&#039;i:\u00a3;:&#039;*p\u00bb\u00e9\u20ac,if\u00a7\u00e90;;\u00a7&#039;  226 6f the<br \/>\nCcnstiti;t\u00a7s::;n.,.V   ta agave, vritiz than<br \/>\npmpag\u00e9zims  __&#039;t;hc abave aiiadz \ufb01zdgmant<\/p>\n<p>2:135: Whe\ufb01az\u00e9r. __$lf;\u00e9m.\u00a7:e1m and a\ufb01caci\ufb01us reme\ufb01y is<\/p>\n<p> 11:: ijaegaazty invakmg arms 22% at the<\/p>\n<p> A \ufb02<\/p>\n<p>.\/\/<\/p>\n<p> he: cazmat take recezxrae ta Artigia Q26,<\/p>\n<p>E;\u00e9i\u00a71%\u00e9\u00e9n111;A  \u00absf thae said judment rem ass<\/p>\n<p> \u00a343&quot; L\ufb01zfarfmnatetgr; the High Saar:<br \/>\nwer\ufb01aaiced the: sett\u00e9ad my fh\ufb01f me 3% Gear:<br \/>\nzszi\ufb01 er&#039;d*$*tar\u00a3@r :29: grzzwta\u00e9z a mtz\ufb01\ufb01rz undw<\/p>\n<p>I9<\/p>\n<p>\u00e9im\u00e9cle 225 af 2118 flanst\u00e9atzzticrz *9&quot; an e\ufb02%czw5a&#039;<\/p>\n<p>rem\ufb01r \u00a39 avai\ufb01a\ufb01e in the aggriezze\u00e9 persarg<br \/>\naxed aha: this mfg appiim as-it}: greater <\/p>\n<p>rrsa\ufb01em ixzzre\ufb01i\ufb01zg :%:2e1y Qf taw, . :    _<br \/>\na\ufb01wr types usafpub\ufb01c rrwnw @116  %<br \/>\nbgmlw \ufb01ftd Gina!&#039; _:%t.am&#039;:\u00a3ai    A<br \/>\nmm; wh\ufb02e deafmg with<br \/>\nchai $9 the aazbr;\n<\/p>\n<p id=\"p_22\">puhzic due-S; 6.252., the H1fg\u00a7i&#8217;=\u00ab{_ &#8220;g*u*s.;r\u00a3  Imp in<br \/>\nPmrziarnaent and \ufb01\u00e9sf reamiery<br \/>\ncf suns&#8217;:   &#8216;_&#8211;:;:\u00a7*:::ct V\u00a7:?2.e7?;sez\u00a321e*;s<br \/>\nrktaanagaf};   %   x [a%:@ mar&#8221;:;\u00a7&lt;:ar&#039;;**z<br \/>\n   V :&#039;iaa:::z3ez&#039;;g af the<br \/>\n ;${\u00e9%\u00e9\u00a3\u00a7\u00a3\u00a7:2:iQ::, Sf quasi?\n<\/p>\n<p id=\"p_23\">  afzhe givieaange af<br \/>\narty   fhm\ufb01ra; $3 :13? such<\/p>\n<p> .. th\u00e9\u00e9rismrt rrmsf msis: that befem<br \/>\n  under Artiirie 226 Qf the<br \/>\n ax parsarn ff\ufb02i\ufb01i \u20acX3&#8217;\u00a7\u00e9\u00a7:\u00a3\u00a38&#8217;f the<\/p>\n<p>   undw the m\u00e9svaraatsfamf\u00e9r.\n<\/p>\n<p id=\"p_24\">&#8221;  Wh\ufb02e awmasmg the aforesmfd Ez\ufb01w, ma<\/p>\n<p>  : &#8216;::.;m mmwug tint the pamem czimfarred Izgwz<br \/>\n#323 High mm under siyfzlcie 225 :;f the<\/p>\n<p>Canstitazizbn hm E3115! :9 mg: mrsorz 93*<\/p>\n<p><span class=\"hidden_text\" id=\"span_3\">23<\/span><\/p>\n<p>mstiwrisyi \ufb01achzd\u00e9g \ufb01r: @pmpriat@ eases, my<br \/>\nGszserrzzmng d\ufb01eafions,<\/p>\n<p>afthat pmuer but, at the   we <\/p>\n<p>be abf\ufb01i\ufb01czus of the  Q; km:f\u00bb;;A&amp; egmgg <\/p>\n<p>mstmmt amazed by zh:s%Fj%k:;\u00a2e-m, :::\u00a7z;&#8217;\u00a2;%:&#8217;<br \/>\nH\u00e9agh Gaur?&#8217; \u00a39 hzzigszd<br \/>\nexmwis\u00e9ng parwer  af the<\/p>\n<p id=\"p_25\">-$5.   {sf  :\n<\/p>\n<p id=\"p_26\">  a  \u00e9iecret\u00e9\u00e9rz and<br \/>\n?\u00a5x3\u00a7:f\u00bb\/a?&#8221;\u00a3E&#8221;  ms 5:: is away in<\/p>\n<p>faz?wm4_&#8217;a:t;,\u00a2 \ufb01gig the H\ufb01gh iijtmrt siwuld<br \/>\nejnzagia\u00e9: :2: \ufb02ed gamer \ufb01r\u00e9fs\u00e9a 2:25 {If<\/p>\n<p>an af<\/p>\n<p>V. and pass i1&#8217;3:E\u00a7?&#8221;\u00a7&#8217;?\u00b0&#8217;\u00a3 arder<\/p>\n<p>  fast ska: the petiiianer man, azsa\ufb02<br \/>\n  Vaitmat\u00e9ave rexnseagg by _f:?%rz.g<\/p>\n<p> apgm\u00e9 mziimian em; mg&#8217; \ufb01w<br \/>\n, L  legislation zzscsnta\ufb01ms a dafmled<br \/>\nV  g\u00e9\u00e9eahanismfar raedrwsal \u00e9f hig grrievang\ufb01. &#8221;<\/p>\n<p>az\ufb01em gr<br \/>\n\u00e9zafesd\u00e9rg tfw \ufb01le grmgtaisze wz\ufb01s fr}?<br \/>\nenfeawrneni sf my sf tbs rigfas<br \/>\nPart E afrfer way crifwpur\ufb01r\ufb01ae am   &#8221; &#8216;<br \/>\nand $219213 i? new a:.v@m.9s  &#8216;cf;  <\/p>\n<p>%\u00a7<\/p>\n<p>1?. 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What: mam<br \/>\nthaw 2% lack 0f autkmrity in caiiect such sxsrxrice tax by<\/p>\n<p>tha apge\ufb01aizt, it Wmuld net \ufb01fw them tiw authszity 1:9<\/p>\n<p>mmm thva amaunt paid by the p\u00e9\ufb01t\u00e9mnarg x:s?1&#8217;1\u00a7\u00a7;_;\u00a7:Q<\/p>\n<p>ixz\u00e9tia\ufb01y nat payabia by th\u00e9m. &#8216;i&#8217;hem\u00a7*\u00a7:\u00a7*c\u00a7V &#8221; <\/p>\n<p>mamenciatuze wili net ha ax: em\ufb01axg\ufb01 03%:  V&#8217;<\/p>\n<p>the petitiener ta damand ref1z11d ef <\/p>\n<p>tixem under mistaken natia:1&#8242;;~..\/4:&#8221; V<br \/>\n12$}, In tha   <\/p>\n<p>L A&#8217; &#8211;  reprcrzcd \u00a33<\/p>\n<p>saga    \ufb01nz\ufb01ar pmtwt by the<\/p>\n<p>a.ppe%1m\u00a7\u00e9;~._;i11-  a\ufb01er referring is M&amp;.t1a\u00a7<\/p>\n<p> ,\u00a7:&amp;m:9 &#8220;\u00a7&lt;sv:.:&#8230;x.:&#039;a.}\u00a7 {Em im\ufb01ships \ufb01f \ufb01\ufb01i\u00e9zi High<\/p>\n<p>  that in mfdai Indusi\ufb01xm 333$;\n<\/p>\n<p id=\"p_32\">E\u00e9\ufb01f\ufb01is  (Emmi, was dsa\ufb01ng Witi1 the came a?<\/p>\n<p>  duty payable \u00a5\u00a7&#8217;it.I11&#8242;.:: the mmzfiing sf&#8217; either<br \/>\n  :&#8221;&#8216;%;;*:&amp;,_&#8217; &#8216;%3g\u00a71t\u00a7*ai axciaa and; Sari: Asa; 2.344 9:&#8221; the<\/p>\n<p>   \ufb02i\u00e9stams A51, 39%? as thg 3335 may he, wharsirx they<\/p>\n<p><span class=\"hidden_text\" id=\"span_5\">26<\/span><\/p>\n<p>hava held ihat ail ciaims far refund might ta 5:: \ufb01\u00e9a\u00e9<\/p>\n<p>$313: in ac\ufb01izr\u00e9mcac with ma Qustztxm \ufb01gs.-1. Thsrc\ufb01kyag<\/p>\n<p>ii \ufb01id net \u00a7:1&lt;::\u00a7;u\u00a7\u00a7 the payment mad: izn\u00e9\ufb01\u00e9&#039; ~ V.<br \/>\naihar \u00e9na\ufb01tmnt, Whi\ufb01h far same<br \/>\ngnnnaauaiy been ma\ufb01a :3 the   <\/p>\n<p>Evan azhanvisa by refarrii3;3g_. ta&#039;&quot;&#039;g;\u00a7rag\u00a7,.;:i%;V&#039;.. 5:&#039; <\/p>\n<p>.   Indzzstz\u00e9as cam,   $&#039;e;a&#039;._}g\u00a2*V}\u00a71e1g\u00a7f;er the<br \/>\namzmgt eiaimed is  sgz\ufb01\u00e9ida {Ema<br \/>\n\u00a7I&quot;Q&quot;;?\u00a7.$\u00a7\ufb02E&#039;\u00a7%$ \u00a7f Egciiggn 3&#039;  &quot; <\/p>\n<pre id=\"pre_1\">2:.       mz\ufb01 vmkam\n ta \ufb01s\ufb01f\ufb01fi\ufb01\ufb01 my\nwhar-ml\u00e9tz' *  wag deali\ufb01 in\n\n<\/pre>\n<p id=\"p_33\">:a.rc\u00a71it\u00abac&#8217;\u00a3Lfi&#8217;mji%   paid sayvizze tax far the<\/p>\n<p id=\"p_34\">-&#8220;&#8216;~..v\u00a2e\u00a7.:\u00a7\u00a7:*z.;cL\u00a7iia;:;  earricci cm 3: arilanka,<\/p>\n<p>  &#8221; it W\ufb01i\ufb02\ufb01 mt ha?-as attraatgd ictvy cf<\/p>\n<p>\u00bb ..\u00e9:t\ufb01mmen\u00a2sr\u00a7ant ef the<\/p>\n<p>sezi\ufb01si\u00e9se 7&#8211;E;.&#8217;i a\ufb01zaer smrds, them W\ufb01\ufb01 an appiiazatie\ufb01<\/p>\n<p>.__&#8221;-\u00bb\u00a7'&lt;s;rT re\ufb01gg\u00e9ld sf saaid tax and ma qzzas\ufb01an that grass<\/p>\n<p> was what is {ha reievarzi \u00e9ai\ufb01 far 31$<\/p>\n<p>periad :3?&#039; \u00a7m&#039;\u00a3::5..:,im%&#039;z<\/p>\n<p>2&#039;?\n<\/p>\n<p id=\"p_35\">far &#8216;aha pufpoee sf Semtien ME and was hair: than: 21%:<\/p>\n<p>s.m*\u00a7:is1. be she data sf paymc-2:&#8217;: ef duty; it was mid\u00bb in<\/p>\n<p>$313 sai\u00e9; \u00absass aha: &amp;m\u00a32z.1.::t$ paid aazmat  V.<\/p>\n<p>ha duty Qf $:\u00a3\u00a7a, thwefara&#8217; bar ef   K  ,&#8217; <\/p>\n<p>ssctian ME carmm &#8216;G:  \u00ab.f::%\u00e9:;\u00a7\u00a7&#8217;j:;${\u00a7\u00a7&#8211;.VV<\/p>\n<p>iinzita\ufb01an Wezzi\ufb01 mma 11:: mg i?5ia\u00a7*&#8211; af \u00a71&amp;:4\u00e9;:::;-1%: <\/p>\n<p>siaimi\ufb02g r$fL:x1&amp; sf my \ufb01uty \ufb01:\u00a5Tf&#8217; a}\u00a7\u00e9;;:;_&#8217;_u$$ <\/p>\n<p>22&#8242; In the sag\u00e9&#8217; V\u00a5:?%;f&#8221;\u00a7&#8217;2-\u00bb. \u00a7&#8217;<\/p>\n<p>(saga; mgTs:g-ggiga  ::m cm-: mnsidemd.<br \/>\n$1&#8217;m;&#8217;i.a~:rf    v$\ufb01\u00e9\ufb01\u00a7z*e maem ammeunf; was<br \/>\ngai\ufb01 9&amp;3: &#8220;d;ut\u00a7?._  Exaise Am: an the<\/p>\n<p>dirgggisizm if  \u00a73a:p zartmen\u20ac.. Tfi\ufb01f\ufb01 was an<\/p>\n<p>  a\u00a7p;iica3&#8217;i3\u00a7{:n  &#8220;fast refxlnd ef ameu\ufb01t and the 33.31: cam\ufb01<\/p>\n<p>1&#8243;&#8216;L;&#8217;~&#8217;?V&#8217;\u00a7i\u00a7\u00a7?:\u00ab  the Assistmt \ufb01emwssiaszz\ufb01r an the<\/p>\n<p>V .V g&#8221;9:4\u00a3Tzi;.*r&#8217;;ed.&#8221;~&#8211;&#8216;\u00a3\u00ab::g\u00a3&#8217; sf Elma; It was msn\ufb01med by bath &#8216;skins<\/p>\n<p> \ufb01u\ufb01lsrity and am {fig Tribugaa\u00e9. Agweveci<\/p>\n<p>*   \ufb01rd\ufb01i&#8221; ef the Tribunai\ufb01 rev\u00e9zatm cama B\ufb01 bafam<\/p>\n<p>&#8221; w\ufb01\u00e9w Sigh (&#8216;hearty &#8216;\u00a7&#8221;heir E\ufb01r\ufb01ships af tha \ufb01imian Emmi:<\/p>\n<p><span class=\"hidden_text\" id=\"span_6\">38<\/span><\/p>\n<p>hgi\u00e9. aim arder cf ihc Tribunai ta aii\u00e9aw aha again: 3::<br \/>\nthe basis that a\ufb02aauzzi gai\ufb01 by migtal-&#8216;:5 amine: ha<\/p>\n<p>tamed as duty ii: the aaid 1:333 &#8220;?\u00a7?&#8217;&amp;Ei guszi\ufb01\ufb01\ufb01.&#8211;5.3%<\/p>\n<p>thafefare apgiymg &#8216;@1123 law Lam dam in the  H<\/p>\n<p>Amx Cam&#8217;: in Eh\ufb01 {Ema sf in\u00e9ia \ufb01smczfi\u00e9g  <\/p>\n<p>Caimtar as? Cienzral Exaiaew  \u00a7=&#8217;+i*};; <\/p>\n<p>dismismci &#8216;iih\ufb01 appeai.\n<\/p>\n<p id=\"p_36\">23. E&#8217;\u00a7\u00a7&#8221;\u00a3&amp;&#8221;, W2 am \u00a3acc\u00e9\u00a5.vi\u00a7.:E&#8221;2VV_a.  gi\u00e9tuatie\ufb01<br \/>\nWhere the slaim af ?;\u00a71n&#8221;3V: &#8216;r\u00a2f$:\u00a7\u00a7i1f\u00a3-\u00a7k5i1;i:Zj? \u00a7;\u20ac~$$\\$$-\ufb01\ufb01 is an<\/p>\n<p>&#8216;aha ginund     ammmt by<\/p>\n<p>mista\ufb01ii\ufb01&#8217;  _3.\u00a7&#8217;\u00e9 .er1f::1?tic\ufb01 far \ufb01lm mfzlnd<br \/>\n9%&#8217; the    canaider this paymam aa<\/p>\n<p>szrizifse   &#8216;d\u00e9xtg\u00e9 p\u00e9yahia, aummagicaiiy, smiiazi<\/p>\n<p>  i   &#8220;Eng  Wham mam mare was 11%<\/p>\n<p> %..{;&#8217;r&#8221;&#8221;&#8216;iduty mm; :3 pay this servicaa tax, 1216<\/p>\n<p>H V&#8217; . $.m.\u00a7iZ\u00a71\u00a7\u00a3 :\ufb01:fi\u00e9S.1,23,&#8217;%!,\u00a7&#8217;\u00a73f- paid hy getitiazmr wider<\/p>\n<p>H K   rmti\ufb01n\u00e9 wauld mt &#8216;bc 3 siuty 9:&#8221; &#8220;sax-wires mat&#8221;<\/p>\n<p> pizg\u00e9sg\ufb01a in Emir. Tharefar\ufb01g Qfiii\ufb01 it is gm: payabla in<\/p>\n<p>  mew was 11$ auzharity far the deparimezziz ta<\/p>\n<p>Q&#8217;?\n<\/p>\n<p id=\"p_37\">ratain. suck amunt, E3: any stretth Qf imaginatiagg it<\/p>\n<p>um mi: ammmt ta duty ef maniac is atiract sagztimi<\/p>\n<p>EEEL &#8216;?21ar$f0re, it 15 autsid\ufb01 ti}: \u00a7&#8217;i.3\u00a3&#8221;iii\ufb01&#8221;\u00a7&#8221;i?&#8221;  V.<\/p>\n<p>1:8 9%&#8217; {ha \ufb01at.\n<\/p>\n<p id=\"p_38\">2%: &#8216;\u00a7&#8217;hs.;-: Eaearrzed (faunas:  <\/p>\n<p>aim aoriterzded 25:13: when\u00bb **._\u00a7%e..&gt;sz&#8217;\u00a7&#8217;i&#8221;\u20ac::f_ stiff<br \/>\nrejaetgdg \ufb02m respezxdgergt \u20ac3QT?Ql\u00a7\u00a343A.&#8217;f1.S&#8217;.\u00a73i3_.&#8217;&amp;pp:f?Ga:\ufb01\u00a71\u00e9d this<br \/>\nQicmrt imtaagi ef    a wreng<\/p>\n<p>farum, $m.1\u00a7\u00a7;&#8217;z&#8221;;;.4&#8242;:,&gt;jc; .&#8217;b6 la  in the Way in<\/p>\n<p>2fVi&#8221;f:-._.&#8217; &#8216;   &#8221; gwt\u00e9\ufb01mzaef hag rm:<br \/>\nappra_a\u20ach\u00a7\u20ac% \u00e9\ufb01er tlm ercier paase\u00e9 by 15%<br \/>\n   they ham ap\ufb01mached {big<br \/>\n   awn thc prcrvlmiens at&#8221; gactiasn 35 B<\/p>\n<p>{1}   \ufb01at Tm apy\ufb01cahle. \u00a7&#8217;r\u00ab.:;-m the facm 91*.&#8217; ms<\/p>\n<p> 13.53&#8242; \u00e9isacussad aerein amve, it emmges thaz<\/p>\n<p>A   \u00a7;a:i:&amp;i&#8217;m\u00a2r ha appmaghad am Ii\ufb01aurt m:t1:\u00a2::1\u00e9:&#8217;:1g that.<\/p>\n<p>  ..vs;%c\ufb01ar: 113 ia net a\ufb01piicabke as there was me d1.1&#8217;\u20ac:\u00a5&#8221;&#8216;<\/p>\n<p><span class=\"hidden_text\" id=\"span_7\">36<\/span><\/p>\n<p>cam an them ta pay &#8220;sarsgice tax&#8221; and {hay have pai\u00e9<\/p>\n<p>such amaumt under mistakmtx na\ufb01\ufb01ra Vigvm\ufb01 {mm<\/p>\n<p>311$&#8217; angle, 2% are $15&#8242; the Gpirli\ufb01il that  <\/p>\n<p>$ing1e \u00e9udga was jzzs\ufb01\ufb01asd ix: set\ufb01ng asi\u00e9ga   &amp;  <\/p>\n<p>af aha cmdeir which rcjvcctc\ufb01 \ufb01fb<\/p>\n<p>agcgreiirigfgy saws :13 wn\ufb01miazfg.<\/p>\n<p>2%. Ac$crdifi$1\u00a7,~  5<br \/>\nTh\u00e9 csavmzaarxicd   dif\ufb01\ufb01ted is<br \/>\nrefund. ms  \u00e9a  1ea.r&#8217;necE single<br \/>\njudge x-::h:\ufb02\ufb01   xia\u00e9aa\u00e9gs \ufb01m\ufb01. the data<br \/>\n:3?&#8217; r&amp;ce:\u00a7\u00a7 \u00a32::f.:fV   v<\/p>\n<p>Sd\/W<br \/>\nIudge<\/p>\n<p>Sd\/-\n<\/p>\n<p id=\"p_39\">Judge<\/p>\n<p>M&#8221; 5hg@g<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court Commissioner Of Central Excise vs M\/S K.V.R Constructions on 18 November, 2010 Author: Manjula Chellur Kumar 31 Tf\ufb01 EEGH QQURT C3? KAR.E\u00a5\ufb01.&#8217;\u00a7&#8217;\ufb01J{A \u00a31&#8242; E\ufb01\ufb01\ufb01\ufb02l\ufb01g\ufb01 QEFEE TEJES 31% 183% 1393.? Q? gswmga, 291% EESERT 31$; E~\u00a7\u00a7\u00a7&#8217;BLE ms. mmca \u00a7\u00e9i\u00a7&#8217;;HJ{}{g&#8217;\u00a7 Arm 31$ i~{SE\u00a7&#8217;E\u00a7.,E ram J\u00a3IS&#8217;I&#8217;I{1E _ 2:25:21&#8242;: gypgag I&#8217;*s}&#8217;::&gt;.2Q92~=9&#8217;3::&#8217;\u00a7AA?VI3&#8243;&#8216; f&#8217;\u00a3&#8217;,IZ}f;\u00a7&#8217;.&#8217;-&#8216;(Q %%{&#8216;i'&lt;f\u00a3&#039;!;R4: BETWE E3: Qamms\u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-269299","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Central Excise vs M\/S K.V.R Constructions on 18 November, 2010 - Free Judgements of Supreme Court &amp; 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