IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM SATURDAY, THE 23RD MAY 2009 / 2ND JYAISHTA 1931 C.E.Appeal.No. 4 of 2007() -------------------------- AGAINST FINAL ORDER 1190/2006 IN APPEAL NO. E/653/2003 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT: ------------------------------ THE COMMISSIONER, CENTRAL EXCISE & CUSTOMS, CALICUT COMMISSIONERATE, CALICUT. BY ADV. SRI.JOHN VARGHESE, ASSISTANT SG SRI.ABRAHAM THOMAS,SC,CENTRAL BOARD-EXC RESPONDENT(S): --------------- M/S.BENTEK ELECTRICAL CORPORATION, MALAPALLIPURAM, TRICHUR, KERALA. ADV. SRI.C.S.GOPALAKRISHNAN NAIR FOR R1 SMT.CHANDINI G.NAIR FOR R1 THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 23/05/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- C. E. Appeal No. 4 OF 2007 -------------------------------------------- Dated this the 23rd day of May, 2009 JUDGMENT Ramachandran Nair,J. Heard standing counsel appearing for the appellant and Sri. C.S.G. Nair, counsel appearing for the respondent. Appeal is filed against the order of the Customs, Excise & Service Tax Appellate Tribunal restricting demand of duty only to six months, for the reason that respondent was not engaged in any suppression. We find force in the contention of the respondent that being a Khadi and Village Industrial unit, financed by the Khadi and Village Industries Board, it was under bona fide belief that excise duty was not payable on the product. Even though standing counsel pointed out that registration from Khadi and Village Industries Board was taken after search, still the certificate shows that respondent-industry was run as a Khadi and Village Industrial unit all through. In the circumstances, we find no 2 ground to interfere with the order of the Tribunal. Consequently the appeal is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 3