2024 (10) TMI 66

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....ha R.J. Nayak, Advocate). For the Respondents (by Sri. Jeevan J Neeralgi, Senior Standing. ORAL ORDER The petitioners have filed this petition, seeking issuance of writ of certiorari to quash the order dated 21.04.2018, passed by the Presiding Officer, Special Court of Economic offences, Bengaluru, produced as per Annexure-P, rejecting the application filed by the petitioners under Sectio....

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....62 referred to as the Duty Drawback Scheme. The petitioners have registered with the Service Tax department for providing 'Business Auxiliary Services' under the Finance Act, 1994 since 26.04.2005. It is the contention of the petitioners that being the manufactures of the readymade garments, which were entirely exported and therefore, no input credit was availed on the goods exported. The petition....

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....sioner RA and Ex-Officio Additional Secretary to the Government of India, who accepted the grounds urged by the petitioners and virtually remanded the matter back to the Commissioner of Customs (Appeals) for fresh consideration. The Commissioner of Customs (Appeals) instead of considering the rival contentions of the parties remanded the matter to the Additional Commissioner for fresh consideratio....

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....titioners, being the accused has filed an application under Section 245 of Cr.PC, seeking discharge on various grounds. The said application came to be dismissed by the learned Magistrate on the ground that the order in question is not set aside rather the same is pending consideration before the Revisional Authority. 7. When the fact that the revision preferred by respondent No. 1 is pending c....