IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 11TH FEBRUARY 2010 / 22ND MAGHA 1931 C.E.Appeal.No. 37 of 2009() --------------------------- APPL.NO.E/209/2008 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE .................... APPELLANT/RESPONDENT: ----------------------------- THE COMMISSIONER, CENTRAL EXCISE, SERVICE TAX & CUSTOMS, CALICUT. BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX RESPONDENT/APPELLANT: --------------- M/S.CHIRAKKAL WEAVERS CO-OPERATIVE P & S SOCIETY LTD., KANNUR. THIS CENTRAL EXICISE APPEAL HAVING COME UP FOR ADMISSION ON 11/02/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. -------------------------------------------- C.E. Appeal No. 37 OF 2009 -------------------------------------------- Dated this the 11th day of February, 2010 JUDGMENT Ramachandran Nair, J. Heard standing counsel appearing for the appellant. After hearing the appellant's counsel and on going through the Tribunal's order, we find no merit in the appeal because the Tribunal itself gave opportunity to the original authority to disprove the claim of export through Export House after making enquiry. Respondent is a co- operative society which claimed exemption on exports made through Export House. It is very common that supporting manufacturers export goods through Export Houses. Department has no case that export does not qualify for exemption from excise duty. If the Officer was earnest it was for him to cross-verify with the exporters whether the claim of respondent is right, in the absence of which duty could have been levied on the respondent, which freedom was left open by the Tribunal. Instead of considering the matter in remand by the Officer, 2 we notice that an unnecessary appeal is filed before us. We find no merit in the appeal and the same is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk