IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 2ND MARCH 2009 / 11TH PHALGUNA 1930 C.E.Appeal.No. 2 of 2007() -------------------------- ORDER NO..1240/2006 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT ----------------------------- THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, COCHIN COMMISSIONERATE, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-682 018. BY ADV. SRI.JOHN VARGHESE, ASSISTANT SG RESPONDENT(S): --------------- PERIYAR BEVERAGES PRIVATE LTD., VI/601 A, KEEZHMADU, ERUMATHALA P.O., ALUVA-5. ADV. SRI.JOY THATTIL ITTOOP THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 02/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- C.E. Appeal No. 2 OF 2007 -------------------------------------------- Dated this the 3rd day of March, 2009 JUDGMENT Ramachandran Nair,J. Since the issue raised is covered by judgment in C.E. Appeal No. 16 of 2005 dated 17.1.2008, we dispose of this appeal following the said judgment with the same directions and observations as contained in that judgment. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2