IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 1ST FEBRUARY 2011 / 12TH MAGHA 1932 Cus.Appeal.No. 21 of 2009() --------------------------- AGAINST FINAL ORDER NO.197/2007 DATED 06/02/2007 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT/RESPONDENT: ------------------------------------------ THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WELLINGTON ISLAND,KOCHI-9. BY ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS RESPONDENT/APPELLANT ------------------------ M/S. DHANLAKSHMI CONTROLS AND EQUIPMENTS, 9A, OHM GANESHNAGAR, VADAVALLI POST, COIMBATORE-641041. SR. ADV. SMT.R.HEMALATHA ADV. SRI.M.R.SASITH PANICKER THIS CUSTOMS APPEAL HAVING BEEN FINALLY HEARD ON 01/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... Cus. Appeal No.21 of 2009 .................................................................... Dated this the 1st day of February, 2011. JUDGMENT Ramachandran Nair, J. When the matter came up for hearing, both sides agreed that the issue raised in the appeal filed by the Department is covered against the respondent by decision of the Supreme Court in COMMISSIONER OF CUSTOMS VS. INDIAN RAYON & INDUSTRIES LTD. reported in 2008(229) ELT 3 (SC). Following the said judgment we allow the appeal by vacating the order of the Tribunal and restore the demand confirmed in first appeal. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms