IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 24TH NOVEMBER 2006 / 3RD AGRAHAYANA 1928 WP(C).No. 19237 of 2006(M) -------------------------- PETITIONER: ------------ K.Y.THOMAS, VADAKKADATHU VEEDU, PERUVELIKKARA P.O., WEST KALLADA, KOLLAM DISTRICT. BY ADV. SRI.B.KRISHNA MANI RESPONDENTS: ------------- THE DEPUTY COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS,CENTRAL EXCISE DIVISION, KHAISE COMPLEX, BEACH ROAD, KOLLAM. BY ADV. SRI.JOHN VARGHESE, ASSISTANT SG THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24/11/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.19237 of 2006 .................................................................... Dated this the 24th day of November, 2006. JUDGMENT The very same issue was agitated in this court which ended up in Ext.P22 judgment. The prayer in that W.P. was to give a statement of balance liability which is seen furnished by Ext.P23. The present case of the petitioner is that payments made in 1976-77 were not given credit by the Department. I do not find any bonafides in the contention raised by the petitioner in the second round of litigation in this court. The W.P. is devoid of any merit and is dismissed. C.N.RAMACHANDRAN NAIR Judge pms