Custom, Excise & Service Tax Tribunal
M/S. Kerala State Industrial ... vs Commissioner Of Central Excise, ... on 18 November, 2014
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Final Order No. 22043-22044 / 2014 Appeal(s) Involved: ST/357/2010-DB, ST/358/2010-DB [Arising out of 8-2009 dated 30/10/2009 passed by , ] M/s. KERALA STATE INDUSTRIAL ENTERPRISES LTD AIR CARGO COMPLEX, CALICUT AIRPORT P.O., MALAPPURAM. Appellant(s) Versus Commissioner of Central Excise, Customs and Service Tax CALICUT NULL CENTRAL REVENUE BUILDING, MANANCHIRA, CALICUT, KOZHIKODE - 673001 KERALA Respondent(s)
Appearance:
Mr. Joseph Kodianthara, Sr. Advocate JOSEPH & KURIYAN 42/2260, PROVIDENCE ROAD KOCHIN - 682018 KERALA For the Appellant Dr. A. K. Nigam, Addl. Commissioner (AR) For the Respondent CORAM:
HON'BLE SHRI B.S.V.MURTHY, TECHNICAL MEMBER HON'BLE SHRI S.K. MOHANTY, JUDICIAL MEMBER Date of Hearing: 18/11/2014 Date of Decision: 18/11/2014 Order Per : B.S.V.MURTHY Learned counsel submits that this Tribunal vide Final Order No.1190 and 1191/2010 dated 8.9.2010 had taken a decision against the appellants. On an appeal filed by the appellants, Honble High Court of Kerala has reversed the decision of this Tribunal, therefore, he submits that the matters under dispute may be remanded to the original adjudicating authority with a direction to decide the issue afresh taking note of the decision of the Honble High Court. We consider the submissions to be appropriate. Accordingly, the impugned orders are set aside and the matters are remanded to the original adjudicating authority for fresh adjudication taking note of the decision of the Honble High Court of Kerala.
(Operative portion of the order has been pronounced in open court) S.K. MOHANTY JUDICIAL MEMBER B.S.V.MURTHY TECHNICAL MEMBER rv 2