- 1 - NC: 2025:KHC:4199-DB CEA No. 4 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA CENTRAL EXCISE APPEAL NO. 4 OF 2022 BETWEEN: M/S BHARTI AIRTEL LTD., NO.55, DIVYASHREE TOWERS, BANNERGATTA MAIN ROAD, BANGALORE. REPRESENTED BY ITS AUTHORISED SIGNATORY SENIOR MANAGER LEGAL AND REGULATORY, V MAHESH. …APPELLANT (BY SRI. BIPIN UPADHAYAY., ADVOCATE FOR SRI. BHARGAVA D BHAT., ADVOCATE) AND: THE COMMISSIONER OF CENTRAL EXCISE, BANGALORE – 1. POST BOX NO.5400, CR BUILDINGS, BANGALORE, KARNATAKA - 560 001. …RESPONDENT (BY SRI.JEEVAN J NEERALGI.,ADVOCATE) THIS CEA/CENTRAL EXCISE APPEAL UNDER SEC.35G OF THE CENTRAL EXCISE ACT, 1944 ARISING OUT OF ORDER DATED 06/04/2021 PASSED IN FINAL ORDER NO.20098/2021 IN APPEAL NO.ST/1032/2010, PRAYING TO I) ADMIT THE APPEAL FOR CONSIDERATION AND ETC., THIS CEA COMING ON FOR FINAL HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: Digitally signed by SHARADA VANI B Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:4199-DB CEA No. 4 of 2022 CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT AND HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGEMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) The Substantial Questions of Law framed in the appeal are to be answered in favour of the Assessee and against the Revenue in view of the decision of Apex Court in M/S BHARTI AIRTEL LTD VS. COMMISSIONER OF CENTRAL EXCISE, PUNE, (2024) 132 GSTR 404. In the above circumstances, this appeal is allowed; impugned order of the Tribunal is set at naught, costs having been made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE cbc List No.: 1 Sl No.: 0