IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 28TH MAY 2008 / 7TH JYAISHTA 1930 C.E.Appeal.No. 12 of 2006() --------------------------- AGAINST FINAL ORDER NO.1923/2005 of CUSTOMS, EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT -------------------------- THE COMMISSIONER OF CENTRAL EXCISE, TRIVANDRUM COMMISSIONERATE, ICE BHAVAN, PRESS CLUB ROAD, TRIVANDRUM. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENTS: ------------- M/S.KAY PEE METALS & ALLOYS P.LTD., KUNDARA, KOLLAM. BY ADV. SRI.C.S.GOPALAKRISHNAN NAIR SMT.CHANDINI G.NAIR THIS CENTRAL EXICISE APPEAL HAVING BEEN FINALLY HEARD ON 28/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... C.E. Appeal No.12 of 2006 .................................................................... Dated this the 28th day of May, 2008. JUDGMENT Ramachandran Nair, J. We find that the impugned order of the Tribunal was issued on the basis of submission by the departmental representative that the demand was time barred which is the concurrent finding by all the authorities including the Tribunal. Even though counsel for the appellant submitted that liability for duty arises on removal of goods, we do not find any such contention is raised in appeal and the only issue raised is limitation which alone was decided by the lower authorities. The appeal, therefore, fails and is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms