IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19^TH DAY OF FEBRUARY, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT APPEAL NO. 1692 OF 2025 (EXCISE)

BETWEEN:

1. M/S. KUMAR ENTERPRISES A PARTNERSHIP FIRM NO.343, 9^TH MAIN SECTOR - VII, H.S.R. LAYOUT BANGALORE - 560 102 REP. BY ITS PARTNER BHARATH S. KUMAR …APPELLANT (BY SRI G.K. BHAT, SENIOR ADVOCATE A/W SMT. SUDHA D., ADVOCATE)

AND:

Digitally

1. THE COMMISSIONER OF EXCISE signed by SRIDEVI S GOVERNMENT OF KARNATAKA Location: 2^ND FLOOR, BMTC TTMC BUILDING High Court 'A' BLOCK, SHANTINAGAR of Karnataka BENGALURU - 560 027

2. THE DEPUTY COMMISSIONER OF EXCISE BENGALURU URBAN DISTRICT (BUD-5)

BENGALURU - 560 002

3. H.S. KRISHNAMURTHY S/O H.B.S. NAIK AGED ABOUT 56 YEARS R/AT NO. 203, OM SAI, SAPPHIRE APARTMENT GOVINDAPPA LANE, 5^TH CROSS KODIHALLI BENGALURU - 560 008 …RESPONDENTS (BY SMT. NAMITHA MAHESH B.G., AGA FOR R-1 & 2; SRI ASHOK HARANAHALLI, SENIOR ADVOCATE A/W SRI ANOOP HARANAHALLI, ADVOCATE FOR R-3)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO CALL FOR RECORDS ALLOW THIS APPEAL AND SET ASIDE THE JUDGMENT AND ORDER DATED 12.09.2025