The High Court of Kerala disposed of the appeal by following an earlier decision (C.E. Appeal No. 16 of 2005) on the identical issue, directing the same observations and directions.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN
MONDAY, THE 2ND MARCH 2009 / 11TH PHALGUNA 1930
C.E.Appeal.No. 2 of 2007() -------------------------ORDER NO..1240/2006 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE ....................
APPELLANT -----------------------------
THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, COCHIN COMMISSIONERATE, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-682 018.
BY ADV. SRI.JOHN VARGHESE, ASSISTANT SG
RESPONDENT(S):
--------------PERIYAR BEVERAGES PRIVATE LTD., VI/601 A, KEEZHMADU, ERUMATHALA P.O., ALUVA-5.
ADV. SRI.JOY THATTIL ITTOOP
THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 02/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ.
-------------------------------------------C.E. Appeal No. 2 OF 2007
Dated this the 3rd day of March, 2009
JUDGMENT
Ramachandran Nair,J.
Since the issue raised is covered by judgment in C.E. Appeal No. 16 of 2005 dated 17.1.2008, we dispose of this appeal following the said judgment with the same directions and observations as contained in that judgment.
(C.N.RAMACHANDRAN NAIR) Judge.
(K. SURENDRA MOHAN)
Judge.
kk
2
Colour shows how this judgement treated each authority
C.E. Appeal No. 16 of 2005 dated 17.1.2008Followed¶18
THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, COCHIN COMMISSIONERATE
PERIYAR BEVERAGES PRIVATE LTD.
C.N. Ramachandran Nair
K. Surendra Mohan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
