Appeal against a High Court order setting aside an excise order. The Division Bench set aside the impugned judgment and the annexure A order, granting the writ appeal.
The judgment under appeal and the order in Original No. PUN-EXCUS002-COM 033 to 034/16-17 are set aside.
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 ANTONY DOMINIC
&
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
FRIDAY, THE 7TH DAY OF JULY 2017/16TH ASHADHA, 1939
WA.No. 796 of 2017 () IN WP(C).2622/2017
AGAINST THE ORDER/JUDGMENT IN WP(C) 2622/2017 of HIGH COURT OF KERALA DATED 25.01.2017.
APPELLANT/PETITIONER:
M/S. SAI SERVICE STATION LTD.,
CHERANELLUR ROAD, EDAPPALLY POST, COCHIN-682 024, REPRESENTED BY ITS GENERAL MANAGER-FINANCE AND ACCOUNTS MR.RADHAKRISHNAN T.
BY ADV. SMT.K.LATHA
RESPONDENTS/RESPONDENTS:
R1 BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS R BY SREELAL N. WARRIER, SC, CENTRAL BOARD OF EXCISE & CUSTOMS
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07-07-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA.No. 796 of 2017 ()
: 2 :
APPENDIX
APPELLANT' S ANNEXURES:
ANNEXURE A : TRUE COPY OF THE ORDER IN ORIGINAL NO. PUN-EXCUS002-COM 033 TO 034/16-17 DATED 9TH MARCH, 2017 ISSUED BY THE SECOND RESPONDENT TO THE APPELLANT.
RESPONDENTS' ANNEXURES:
//TRUE COPY//
P.A. TO JUDGE.
rv
ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ.
------------------------------------------W.A. No. 796 of 2017 ( )
-----------------------------------------Dated this the 7th day of July, 2017.
JUDGMENT
Dama Seshadri Naidu,,J.
In the light of the judgment rendered by us today in C.E. Appeal Nos. 14 and 15 of 2014, we set aside the judgment under appeal and Annexure A order and accordingly allow this appeal.
ANTONY DOMINIC, JUDGE.
DAMA SESHADRI NAIDU, JUDGE.
Rv
W.P.(Crl.) No. -2-
M/S. Sai Service Station Ltd.
The Commissioner of Central Excise, Customs and Service Tax Office of the Commissioner of Central Excise, Customs and Service Tax
The Commissioner, Central Excise & Service Tax, Pune-11
Antony Dominic
Dama Seshadri Naidu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
