C.E. Appeals challenging the value assessment of Cargo Handling Services. The Court found no substantial question of law and dismissed the appeals below the financial limit for prosecution.
Appeals dismissed.
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 THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN
TUESDAY, THE 23RD DAY OF FEBRUARY 2016/4TH PHALGUNA, 1937
C.E.Appeal.No. 3 of 2009 ( )
AGAINST THE FINAL ORDER NO.25/2008 DATED 03.01.2008 IN APPEAL NO.ST/250/2007 PASSED BY CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH AT BANGALORE AND RECEIVED BY THE APPELLANT ON 11.02.2008.
APPELLANT(S):
COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX AND CUSTOMS, CALICUT COMMISSIONERATE, MANANCHIRA CALICUT.
BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC FOR CENTRAL BOARD OF EXCISE AND CUSTOMS
RESPONDENT(S):
C.KRISHNA KUMAR, PUTHAHAN HOUSE, TORAPALAYAM, PALAKKAD.
R BY ADV. SRI.BINOY VASUDEVAN
THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 23-02-2016, ALONG WITH CEA. 8/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DG
C.E.Appeal.No. 3 of 2009 ( )
APPENDIX
PETITIONER'S EXHIBITS:
ANNEXURE A: COPY OF THE SHOW CAUSE NOTICE NO.136/2004 ST DATED 13.07.2004 WITH ITS ANNEXURES ISSUED BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, PALAKKAD I DIVISION.
ANNEXURE B: COPY OF THE ORDER IN ORIGINAL SL.NO.23/2006-ST DATED 16.05.2006 ISSUED BY THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, PALAKKAD I DIVISION.
ANNEXURE C: COPY OF THE ORDER PASSED BY COMMISSIONER (APPEALS), THE 1ST APPELLATE AUTHORITY.
ANNEXURE D:
COPY OF THE FINAL ORDER NO.25/2008 IN 03.01.2008 IN APPEAL NO.ST/250/2007 PASSED BY CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH AT BANGALORE.
RESPONDENT'S EXHIBITS - NIL
//TRUE COPY//
P.A TO JUDGE
THOTTATHIL B.RADHAKRISHNAN &
ANU SIVARAMAN, JJ.
C.E.A.Nos.3 & 8 of 2009
Dated this the 23rd day of February, 2016 J U D G M E N T
Thottathil B.Radhakrishnan, J.
In the result, these appeals are dismissed.
Sd/- (THOTTATHIL B.RADHAKRISHNAN, JUDGE)
Sd/- (ANU SIVARAMAN, JUDGE)
//TRUE COPY//
P.A TO JUDGE
DG
COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX AND CUSTOMS, CALICUT COMMISSIONERATE
C.KRISHNA KUMAR
THOTTATHIL B.RADHAKRISHNAN
ANU SIVARAMAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
