2024 (3) TMI 851 - SCH - Central Excise

Confiscation of spirit - Section 43A of the Karnataka Excise Act, 1965 - HELD THAT - When the appellant herein was not a party respondent before the High Court and since there is no dispute that the appellant herein, was not made as an accused in the FIR, the observations pertaining to it were totally uncalled for. As such, the words as well as the buyer expunged from paragraph 6 of the impugned order so also the observations made in paragraph 8 against the buyer. Appeal allowed.

Summary

Issues involved: Observations made by the High Court regarding the buyer in paragraphs 6 and 8 of the impugned order.

Summary:
The Supreme Court granted leave to appeal where the appellant, the buyer, was aggrieved by certain observations made by the High Court in paragraphs 6 and 8 of its order. The High Court had dismissed a petition filed by the transporters of the spirit challenging the confiscation under Section 43A of the Karnataka Excise Act, 1965. The High Court's observations in paragraph 6 referred to the distillery owner as well as the buyer, and in paragraph 8, it stated that the transporters cannot be made liable for payment as they are involved in a crime. The Supreme Court found that the appellant was not a party before the High Court and was not accused in the FIR, thus the observations regarding the buyer were uncalled for. Consequently, the Supreme Court expunged the words "as well as the buyer" from paragraph 6 and the observations against the buyer in paragraph 8. The appeal was allowed on this basis, clarifying that the merits of the matter were not considered, and the expunction was due to the appellant not being a party in the proceedings before the High Court or accused in the FIR. Any pending applications were disposed of accordingly.