IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 7TH FEBRUARY 2008 / 18TH MAGHA 1929 C.E.Appeal.No. 19 of 2004() --------------------------- (AGAINST ORDER FO.806/2004 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE DATED 21/04/2004) .................... : APPELLANT: --------------------------- M/S. PROTECH APPLIANCES PVT.LTD., HB-85, PANAMPILLY NAGAR, COCHIN-682 036. BY ADV. SRI.JOSEPH KODIANTHARA SRI.MITHUN MARKOS RESPONDENTS: ------------- COMMISSIONER OF CENTRAL EXCISE, CENTRAL REVENUE BUILDING, I.S. PRESS ROAD, COCHIN-682 018. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 07/02/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: CEA NO.19/2004 ORDER ON IA NO.3084/2004 IN CEA 19/2004 DISMISSED. 07/02/2008 SD/-(C.N.RAMACHANDRAN NAIR, JUDGE) // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. ------------------------- C.E.A No. 19 of 2004 --------------------------------- Dated, this the 7th day of February, 2008 J U D G M E N T C.N.Ramachandran Nair Heard learned counsel for the appellant and Asst. Solicitor General for respondent. We do not find any ground to interfere with the Tribunal’s order because appellant, admittedly, did not pay any duty on the goods, which was given on loan to other parties, in respect of which input credit of duty was availed. We, therefore, dismiss the appeal. (C.N.RAMACHANDRAN NAIR, JUDGE) (T.R.RAMACHANDRAN NAIR, JUDGE) jg