The High Court of Kerala dismissed the Central Excise Appeals filed by the Commissioner of Central Tax against Tribunal orders. The appeals were withdrawn pursuant to litigation policy, with the court keeping questions of law open.
Appeals dismissed as withdrawn; questions of law kept open.
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 K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
FRIDAY ,THE 01ST DAY OF FEBRUARY 2019 / 12TH MAGHA, 1940
C.E.Appeal.No. 1 of 2018
AGAINST THE ORDER/JUDGMENT IN ORDER 20665-20666/2017 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE DATED 09-05-2017
APPELLANT/S:
COMMISSIONER OF CENTRAL TAX, CALICUT COMMISSIONERATE, CR BUILDINGS,MANANCHIRA, CALICUT-673 001, KERALA.
BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
RESPONDENT/S:
M/S.ORION BATTERY, POOVATTUPARAMBA P.O., PERUVAYAL, KOZHIKODE-673 024, KERALA.
BY ADV. SRI.C.P.MOHAMMED NIAS
THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 01.02.2019, ALONG WITH C.E.Appeal.2/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C.E.Appeal.Nos.1 & 2 of 2018
2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
FRIDAY ,THE 01ST DAY OF FEBRUARY 2019 / 12TH MAGHA, 1940
C.E.Appeal.No. 2 of 2018
AGAINST THE ORDER/JUDGMENT IN ORDER 20665-20666/2017 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE DATED 09.05.2017
APPELLANT/S:
COMMISSIONER OF CENTRAL TAX CALICUT COMMISSIONERATE, CR BUILDINGS, MANACHIRA, CALICUT-673001, KERALA.
BY ADV. SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS
RESPONDENT/S:
M/S ORION BATTERY POOVATTUPARAMBA, PERUVAYAL, KOZHIKODE-673024, KERALA.
BY ADV. SRI.C.P.MOHAMMED NIAS
THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 01.02.2019, ALONG WITH C.E.Appeal.1/2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
C.E.Appeal.Nos.1 & 2 of 2018
3
JUDGMENT
[ C.E.Appeal 1/2018 ,C.E.Appeal.2/2018 ]
Vinod Chandran, J.
The Standing Counsel for the Revenue submits that
the above Appeals may be dismissed as withdrawn in view of the litigation policy. Hence, the C.E.Appeals are
dismissed as withdrawn, keeping the questions of law
open.
Sd/-
K.VINOD CHANDRAN
JUDGE
Sd/-
ASHOK MENON
JUDGE
C.E.Appeal.Nos.1 & 2 of 2018
4
APPENDIX OF C.E.Appeal 1/2018
APPELLANT'S/S ANNEXURES:
ANNEXURE-1 COPY OF THE ORDER IN ORIGINAL NO. 5/13-14 CE DATED 24/9/2013 OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, KOZHIKODE DIVISION.
ANNEXURE-2 COPY OF THE ORDER IN APPEAL NO. CAL-EXCUS000-APP-477-15-16 DATED 28/1/2016 OF THE COMMISSIONER OF CENTRAL EXCISE (APPEALS), COCHIN.
ANNEXURE-3 COPY OF THE COMMON FINAL ORDER NO. 20665/20666/2017 DATED 9/5/2017 IN APPEAL NO. E/20578/2016-SM OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BANGALORE.
APPENDIX OF C.E.Appeal 2/2018
PETITIONER'S/S EXHIBITS:
ANNEXURE-1 COPY OF THE ORDER IN ORIGINAL NO. 17/13-14 CE (REFUND) DATED 30/10/2013 OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, KOZHIKODE DIVISION.
ANNEXURE-2 COPY OF THE ORDER IN APPEAL NO. CAL-EXCUS000-APP-503-15-16 DATED 29/2/2016 OF THE COMMISSIONER OF CENTRAL EXCISE (APPEALS), COCHIN.
ANNEXURE-3 COPY OF THE COMMON FINAL ORDER NO. 20665/20666/2017 DATED 9/5/2017 IN APPEAL NO. E/20816 AND 20578/2016-SM OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BANGALORE.
Commissioner of Central Tax, Calicut Commissionerate
M/s Orion Battery
Vinod Chandran
Ashok Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
