- 1 - NC: 2025:KHC-D:1664-DB CEA No. 100001 of 2019 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 28TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR CENTRAL EXCISE APPEAL NO. 100001 OF 2019 BETWEEN: 1. M/S. AKAY INDUSTRIES PVT. LTD. STATION ROAD, HUBLI, DIST:DHARWAD, REPRESENTED BY ITS EXECUTIVE DIRECTOR. … APPELLANT (BY SRI. M.K.PATHAN,ADVOCATE) AND: 1. THE COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE BELAGAVI, NO.71,CLUB ROAD, CENTRAL EXCISE BLDG. DIST:BELAGAVI. BELAGAVI-590001, …RESPONDENT Digitally signed by SHAKAMBARI Location: High Court of Karnataka, Dharwad Bench - 2 - NC: 2025:KHC-D:1664-DB CEA No. 100001 of 2019 MEMORANDUM OF CENTRAL EXCISE APPEAL FILED UNDER SECTION 35G(2) OF THE CENTRAL EXCISE ACT, 1944. PRAYING TO DECIDE THE SUBSTANTIAL QUESTIONS OF LAW MENTIONED IN PARAGRAPH NOS 9.1 TO 9.3 ABOVE AND SET ASIDE THE MISC ORDER DATED 17.08.2018 PASSED BY THE CUSTOMS EXCISE SERVICE TAX APPELLATE TRIBUNAL AND ETC. THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD AND THE HON'BLE MR. JUSTICE RAMACHANDRA D. HUDDAR - 3 - NC: 2025:KHC-D:1664-DB CEA No. 100001 of 2019 ORAL ORDER (PER: THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD) None appears for the appellant. There was no representation even on the previous hearing date and the office objections have been attended to after lot of opportunities. This Court can only infer lack of interest and therefore, the appeal stands rejected. Sd/- (B.M.SHYAM PRASAD) JUDGE Sd/- (RAMACHANDRA D. HUDDAR) JUDGE VMB LIST NO.: 1 SL NO.: 29