The High Court dismissed four Central Excise appeals holding that the issues were covered by the decision of the Supreme Court in Commissioner vs Suryalakshmi Cotton Mills Ltd which was in favour of the assessee.
All appeals (Nos. 39 of 2005, 7 of 2007, 8 of 2007, and 9 of 2007) are 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
THURSDAY, THE 18TH DAY OF FEBRUARY 2016/29TH MAGHA, 1937
C.E.Appeal.No. 39 of 2005 ( )
---------------------------------------------AGAINST THE ORDER/JUDGMENT IN A.NO 26/2004 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE DATED 19.08.2004
APPELLANT/RESPONDENT:
THE COMMISSIONER OF CENTRAL EXCISE, CENTRAL EXCISE COMMISSIONARATE, COCHIN.
BY ADVS.SRI.JOHN VARGHESE, ASSISTANT SG SRI.P.GOPINATH MENON,SC,CEN.BOARD OF EX SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS
RESPONDENT(S)/APPALLANT:
M/S.TRAVANCORE COCHIN CHEMICALS LTD., UDYOGAMANDAL, COCHIN.
R BY ADV. E.K.NANDAKUMAR
THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 18-02-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
DG
C.E.Appeal.No. 39 of 2005 ( )
APPENDIX
PETITIOENR'S EXHIBITS:
ANNEXURE AI: COPY OF THE SHOW CAUSE NOTICE NO.18/2002-03 DATED 05.12.2002 ISSUED TO THE RESPONDENT.
ANNEXURE AII: COPY OF THE ORDER IN ORIGINAL NO.34/2004 DATED 27.04.2004. ANNEXURE AIII: COPY OF THE ORDER IN APPEAL NO.26/2004 ST DATED 19.08.2004. ANNEXURE IV: COPY OF THE ORDER DATED 16.05.2005 IN ST APPEAL NO.93/2004 OF THE CESTAT, BANGALORE.
RESPONDENT'S EXHIBITS - NIL
//TRUE COPY//
P.A TO JUDGE
THOTTATHIL B.RADHAKRISHNAN &
ANU SIVARAMAN, JJ.
C.E.A.No.39 of 2005
& C.E.A.Nos.7, 8 and 9 of 2007
Dated this the 18th day of February, 2016 J U D G M E N T
Thottathil B.Radhakrishnan, J.
We have perused the judges papers of these appeals, including the orders impugned. We are satisfied that the issues raised here are covered in favour of the assessee by the decision of the Honourable Supreme Court of India in Commissioner v. Suryalakshmi Cotton Mills Ltd. [2015 (39) S.T.R J175 (S.C)].
These appeals are accordingly dismissed.
Sd/-
(THOTTATHIL B.RADHAKRISHNAN, JUDGE) Sd/- (ANU SIVARAMAN, JUDGE)
//TRUE COPY//
P.A TO JUDGE
DG
Colour shows how this judgement treated each authority
Commissioner v. Suryalakshmi Cotton Mills Ltd.Followed¶29
[2015 (39) S.T.R J175 (S.C)]
The Commissioner of Central Excise
M/s. Travancore Cochin Chemicals Ltd.
Thottathil B.Radhakrishnan
Anu Sivaraman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
