IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 7TH JUNE 2010 / 17TH JYAISTHA 1932 WP(C).No. 14648 of 2004(R) -------------------------- PETITIONER: --------------- THE COMMISSIONER OF CENTRAL EXCISE, COCHIN COMMISSIONERATE, I.S. PRESS ROAD,COCHIN-18. BY ADV. SRI.P.S.SREEDHARAN PILLAI, SCGSC SRI.P.GOPINATHA MENON, ADDL.CGSC SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS RESPONDENT(S): --------------- 1. M/S. TECIL CHEMICALS AND HYDROPOWER LTD., CHINGAVANAM, KOTTAYAM. 2. THE CUSTOMS EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K.PURAM, NEW DELHI-110066 (NOW CALLED THE CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL). ADV. SRI.JOSEPH KODIANTHARA FOR R1 SRI.MITHUN MARKOS FOR R1 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX IN W.P.(C)No.14648/10 PETITIONER'S EXTS: EXT.P1: TRUE COY OF THE ORDER IN ORIGINAL, NO.347 TO 351/98 DATED 23.12.1998 OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, KOTTAYAM DIVISION. EXT.P2: TRUE COPY OF THE ORDER IN ORIGINAL NO.91/99 DATED 30.6.99 OF THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, KOTTAYAM DIVISION. EXT.P3: TRUE COPY OF THE ORDER IN APPEAL NO.168/99 DATED 23.10.99 PASSED BY THE COMMISSIONER OF EXCISE (APPEALS), COCHIN. EXT.P4: TRUE COPY OF ORDER NO.626/2000 DATED 10.5.2000 PASSED BY THE CUSTOMS EXCISE AND GOLD CONTROL APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, CHENNAI. EXT.P5: TRUE COPY OF THE ORDER IN APPEAL NO.333/01 DATED 22.10.01 PASSED BY THE COMMISSIONER OF EXCISE (APPEALS), COCHI. EXT.P6: TRUE COPY OF THE ORDER NO.A/1076/02-NB-C DATED 24.10.02 PASSED BY THE CUSTOMS EXCISE AND GOLD CONTROL APPELLATE TRIBUNAL. EXT.P7: TRUE COPYA OF THE ORDER NO.m/163-164/03 NB-C DATED 25.7.03 PASSED BY THE CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, NEW DELHI. EXT.P8: TRUE COPY OF THE ORDER IN APPEAL NO.309/03 DATED 7.11.2003 PASSED BY THE COMMISSIONER OF EXCISE (APPEALS), COCHIN. EXT.P9: TRUE COPY OF THE FINANCIAL STATEMENTS SUBMITTED BY THE 1ST RESPONDENT. EXT.P10: TRUE COPY OF THE EXTRACT OF THE FIGURES WHICH FORM THE BSIS OF FINANCIAL STATEMENT SUBMITTED BY THE PARTY. TRUE COPY T.R.RAMACHANDRAN NAIR,J. ------------------------------------- W.P.(C)No.14648 of 2004 --------------------------------- DATED THIS THE 7th DAY OF JUNE, 2010 JUDGMENT This Writ Petition was filed by the Revenue challenging Exhibits P6 and P7 orders. 2. When the Writ Petition came up for admission, the matter was heard on the question of maintainability and an order was passed by this Court on 24.6.2004. This Court was pleased to make it clear that the petitioner has got an appellate remedy before the Apex Court under Section 35L(b) of the Central Excise Act and the petitioner may invoke it. The interim stay was allowed to continue, in the meanwhile. 3. When the matter came up for further hearing on the last occasion, the learned Senior Counsel appearing for the respondents submitted that the petitioner has not availed the statutory remedy so far. The learned Standing Counsel for the petitioner-Revenue sought further time, to get instructions. 4. It is now submitted that the petitioner will avail either of the remedies available under the Act as per Sections 35H or W.P.(C)No.14648/04 -2- 35L of the Act within a period of three months. 5. In that view of the matter, the Writ Petition is disposed of directing the petitioner to avail of the alternate remedy under either of the above two Sections. The interim order passed by this Court staying further action will be continued for a period of three months, for enabling the petitioner to avail the alternate remedy. The Writ Petition is disposed of as above. T.R.RAMACHANDRAN NAIR, JUDGE. dsn