- 1 - NC: 2025:KHC:10202-DB CEA No. 8 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF MARCH, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR CENTRAL EXCISE APPEAL NO. 8 OF 2023 BETWEEN: M/S L AND T CONSTRUCTION EQUIPMENT LTD (FORMALLY KNOWN AS L AND T KOMATSU LTD) COMPANY INCORPORATED UNDER COMPANIES ACT OF 1956 27/28, THAMMASHETTIHALLI KASABA HOBLI DODDABALLAPUR TALUK BANGALORE RURAL, PIN-561 203 REPRESENTED BY ITS HEAD-FINANCE AND ACCOUNTS MR. L. SRIVATHSAN S/O LAKSHMINARAYANAN AGED ABOUT 57 YEARS …APPELLANT (BY SRI. UDAYA HOLLA, SENIOR COUNSEL A/W SRI. MOHAN MAIYA G.L AND SRI. PRITHWIRAJ CHOUDURI, ADVOCATES) AND: THE COMMISSIONER CENTRAL TAX BANGALORE NORTH COMMISSIONERATE NO.59, HMT BHAVAN GROUND FLOOR, BELLARY ROAD BENGALURU-560 032 …RESPONDENT (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) Digitally signed by SHAKAMBARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:10202-DB CEA No. 8 of 2023 THIS CENTRAL EXCISE APPEAL IS FILED UNDER SEC.35G OF THE CENTRAL EXCISE ACT, 1944, PRAYING TO DECIDE THE SUBSTANTIAL QUESTIONS OF LAW RAISED IN PARAGRAPH 55 TO 63 OR SUCH OTHER QUESTION OR QUESTIONS AS THIS HON'BLE COURT MAY FORMULATE IN FAVOUR OF THE APPELLANT AND THAT THIS HON'BLE COURT BE PLEASED TO SET ASIDE THE IMPUGNED FINAL ORDER NO. 20279 (PASSED IN COMMON ORDER 20273-20280/2022) DATED 10.08.2022 PASSED BY THE HON'BLE TRIBUNAL IN APPEAL NO. E21368/2015 VIDE ANNEXURE A TO THE EXTENT IT IS ADVERSE TO THE APPELLANT AND ETC. THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Assessee has preferred this appeal under Section 35-G of the Central Excise Act, 1944 calling in question CESTAT order dated 10.08.2022 whereby his Appeal No.E21368/2015 is substantially negatived. - 3 - NC: 2025:KHC:10202-DB CEA No. 8 of 2023 We have heard the learned Sr.Advocate Mr.Uday Holla appearing for the assessee and learned Sr.Panel Counsel representing the Revenue. The fact matrix and law applicable to this case are substantially similar to the one in CEA No.1/2023 between the same parties, decided by us this day. We have set aside the CESTAT order that was challenged in the said appeal and remanded the matter for consideration afresh, keeping open all contentions of the parties. 2. It hardly needs to be stated that like cases should be decided alike unless special circumstances attending the same warrant deviation from the settled path. No such circumstance is demonstrated from the records. Therefore, whatever relief we have accorded to the very same assessee needs to be extended to him in this appeal too on the principle of parity. In the above circumstances, this appeal is allowed; impugned order of the CESTAT having been set at naught, - 4 - NC: 2025:KHC:10202-DB CEA No. 8 of 2023 matter is remanded for consideration afresh, all contentions of the parties having been kept open. No costs. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (RAMACHANDRA D. HUDDAR) JUDGE AM