HOUSE" NO.1, MAIN GUARD CROSS ROAD, INFANTRY ROAD, BANGALORE-560 001, REPRESENTED HEREIN BY ITS AUTHORISED REPRESENTATIVE MR. MANOJ KRISHNA J V. ... PETITIONER (BY SRI: ARUN KUMAR .K, ADVOCATE) AND: 1. UNION OF INDIA, REPRESENTED BY THE FINANCE SECRETARY, NORTH BLOCK, NEW DELHI-110 001. 2. CENTRAL BOARD FOR EXCISE AND CUSTOMS (CBEC), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT