IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 20TH SEPTEMBER 2011 / 29TH BHADRA 1933 C.E.Appeal.No. 11 of 2007() --------------------------- AGAINST THE ORDER DATED 23/04/2007 IN ORDER NO.334/2007 IN ST.33/2007 of CUSTOMS,EXCISE&SERVICE TAX APPELLATE TRIBUNAL,BANGALORE .................... APPELLANT: ----------------------------- THE COMMISSIONER CENTRAL EXCISE, SERVICE TAX & CUSTOMS, COCHIN COMMISSIONERATE, COCHIN. BY ADV. SRI.TOJAN J.VATHIKULAM, ADDL.CGSC RESPONDENT(S): --------------- M/S.DIGI PHOTO LASER IMAGING PVT. LTD. FUJI COLOUR WORLD, HIGH COURT JUNCTION,BANERJI ROAD, ERNAKULAM. ADV. SRI.GEORGE G.POOTHICOTE FOR R1 SRI.ANOOP MATHEW ABRAHAM FOR R1 THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 20/09/2011, ALONG WITH CEA NO. 12 OF 2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. ........................................... C.E.APPEAL.NOS.11 & 12 OF 2007 ............................................. Dated this the 20th day of September, 2011. JUDGMENT C.N. Ramachandran Nair, J. In the connected appeals filed by the Revenue, orders of the Tribunal impugned were rendered following their earlier order in the case of Commissioner of Central Excise & Customs, Kerala v. M/s. Shilpa Colour Lab and another. Even though the Department filed appeals against the said order, the Supreme Court in Civil Appeal Nos.257 and 258 of 2008 dismissed the appeals filed by the Revenue. Consequently, these appeals also fail and the same are dismissed. Sd/- C.N. RAMACHANDRAN NAIR, JUDGE. Sd/- P.S. GOPINATHAN, JUDGE. Cl