IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 7^TH DAY OF NOVEMBER, 2025

BEFORE

THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA

WRIT PETITION NO.8025 OF 2025 (EXCISE)

BETWEEN:

1. SRI AVINASH C.N.

AGED ABOUT 30 YEARS,

S/O NAGARAJA C.S.,

AGED R/AT NO.457, CHABBENADU,

MUTHINAKOPPA VILLAGE AND PANCHAYATH,

NARASIMHARAJAPURA TALUK,

CHIKKAMAGALURU DISTRICT-577134.

2. SRI SUPRATH M.N.

S/O. LATE D.P. NARAYANAGOWDA,

AGED ABOUT 34 YEARS,

RESIDING AT MUTHINAKOPPA VILLAGE

AND PANCHAYATH,

N.R. PURA TALUK,

Digitally signed by CHIKKAMAGALURU DISTRICT-577134.

MAHALAKSHMI B M

Location: HIGH

COURT OF

(PETITIONER NO.2 IS DELETED

KARNATAKA VIDE ORDER DATED 19.03.2025)

…PETITIONER

(BY SRI VIVEK SUBBAREDDY, SENIOR COUNSEL FOR

SRI RAMESH G.P., ADVOCATE)

AND:

1. THE COMMISSIONER OF EXCISE,

DEPARTMENT OF EXCISE,

GOVERNMENT OF KARNATAKA,

VOKKALIGARA BHAVANA,

HUDSON CIRCLE, BENGALURU-560001.

2. THE DEPUTY COMMISSIONER OF EXCISE, CHIKKAMAGALURU DISTRICT, CHIKKMAGALURU-577101.

3. THE EXCISE INSPECTOR, N.R. PURA, CHIKKAMAGALURU DISTRICT-577134.

4. M/S. MSIL, CHIKKAMAGALURU, CHIKKAMAGALURU DISTRICT.

BY ITS CHIEF EXECUTIVE OFFICER-577101.

REPRESENTED BY ITS (A GOVERNMENT OF KARNATAKA UNDERTAKING)

5. SRI PRADEEP .R S/O RAVI .B AGED ABOUT 34 YEARS, R