IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 7TH AUGUST 2009 / 16TH SRAVANA 1931 WP(C).No. 18413 of 2009(V) --------------------------------------- PETITIONER: ------------------- M/S.AKBAR TRAVELS OF INDIA (P) LTD., PERINTHALMANNA BRANCH, MUNICIPAL MARKET COMPLEX, PERINTHALMANNA, MALAPPURAM. REP.BY ITS ACCOUNTANT, ABBAS VENKADATHIYIL. BY ADV. MR.K.PRAVEEN KUMAR. RESPONDENTS: ------------------------ 1. COMMISSIONER OF CENTRAL EXCISE (APPEALS), CENTRAL REVENUE BUILDINGS, I.S.PRESS ROAD, KOCHI. 2. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE, KOZHIKODE DIVISION, HOUSEFED COMPLEX, SASTHRI NAGAR, ERANHIPALAM, KOZHIKODE. 3. SUPERINTENDENT OF CENTRAL EXCISE, MANJERI RANGE, PULICKAL TOWERS, MANJERI, MALAPPURAM DISTRICT. R1 TO R3 BY MR.THOMAS MATHEW NELLIMOOTTIL,S.C. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/08/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.18413/2009-V: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE SHOW CAUSE NOTICE ISSUED BY THE R.2. DTD. 25/10/2006. EXT.P.2: COPY OF THE EXPLANATION TO SHOW CAUSE NOTICE DTD. 06/12/2007. EXT.P.3: COPY OF THE ORDER ISSUED BY THE R.2. DTD. 31/03/2008. EXT.P.4: COPY OF THE DEMAND NOTICE ISSUED BY THE R.2. DTD. 29/07/2008. EXT.P.5: COPY OF THE NOTICE SENT BY THE R.3. TO THE PETITIONER DTD. 14/05/2009. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.A. TO JUDGE. Prv. P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 18413 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 7th day of August, 2009 JUDGMENT The only question involved in the present Writ petition is, whether the appeal preferred by the assessee beyond the specified time for filing the same could have been considered under any circumstance. 2. The learned standing counsel appearing for the respondents submits that, the issue is squarely covered by the decision rendered by the Division Bench of this Court referring to relevant provisions of the Finance Act, 1994 in Assistant Commissioner of Central Excise Vs. Krishna Poduval (2005 (4) KLT 947). This being the position, nothing further remains to be adjudicated in the matter. The Writ Petition fails and it is dismissed accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd