IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR TUESDAY, THE 22ND JANUARY 2008 / 2ND MAGHA 1929 C.E.Appeal.No. 51 of 2005() --------------------------- AGAINST THE ORDER DATED 11/02/2005 IN APPEALNO.3/546/02 IN ORDNO.206/2005 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT/RESPONDENT:- ---------------------------------------- COMMISSIONER, CENTRAL EXCISE & CUSTOMS, CALICUT. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENT: APPELLANT:- ---------------------------------------- M/S.RAVIRA ELECTRICALS, PAROPPADI, CALICUT 12. BY THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 22/01/2008,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. ========================= C.E.Appeal No. 51 of 2005. ========================= Dated this the 22nd day of January, 2008. C.N.Ramachandran Nair, J. J U D G M E N T The appeal remains in the defect list for want of service. Notice served was returned and the present address is not known. Even though the counsel for the appellant applied for extension of time for tracing the party for serving notice of appeal, we do not find any justification in issuing notice further. On going through the final order impugned in this appeal, we do not find any ground to order fresh notice because the Tribunal has confirmed the first appellate order for the reason that the first appeal was disposed of based on the ruling of the Supreme Court in regard to the brand name. So far as allegation of clandestine removal of goods is concerned, the respondent had sufficient amount of credit available and there was no need to attempt C.U.Appeal No. 1 of 2005. 2 evasion of duty and credit available was not realised by the respondent. In these circumstances and since decision is rendered based on Supreme Court judgment, we dismiss the appeal without issuing fresh notice to respondent. C.N.RAMACHANDRAN NAIR, JUDGE. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-