IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND CENTRAL EXCISE APPEAL NO.27 OF 2024 BETWEEN:

THE PRINCIPAL COMMISSIONER OF CENTRAL TAX-GST BANGALORE EAST COMMISISONERATE TTMC BUILDING, ABOVE BMTC BUS STAND, DOMLUR, BANGALORE - 560071.

(FORMERLY COMMISISONER OF CENTRAL EXCISE, Digitally BANGALORE-IV)

signed by VINUTHA B S …APPELLANT Location:

High Court of Karnataka (BY SRI. JEEVAN.J.NEERALGI, ADVOCATE)

AND:

MPHASIS LTD.

BAGMANE WORLD TECHNOLOGY CENTRE MARATHALLI ORR, MAHADEVAPURA BANGALORE-560048.

REPRESENTED THROUGH MANAGING DIRECTOR.

…RESPONDENT (BY SRI. PRASHANTH.S.SHIVADASS, ADVOCATE)

THE CEA/CENTRAL EXCISE APPEAL IS FILED UNDER SEC.

35G OF THE CENTRAL EXCISE ACT 1944, ARISING OUT OF ORDER DATED 19-01-2024 PASSED IN FINAL ORDER NO. 20057/2024 BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU, PRAYING TO ALLOW THE APPEAL OF THE APPELLANT AND DECIDE THE QUESTIONS OF LAW AS FRAMED ABOVE IN FAVOR OF THE APPELLANT AND SET ASIDE THE IMPUGNED FINAL ORDER BEARING NO. 20057/2024 DATED 19-01-2024 PASSED BY THE CESTAT, SOUTH ZONAL BENCH, BANGALORE AND ETC.

THIS APPEAL, COMING ON FOR ORDERS