IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN TUESDAY, THE 10TH NOVEMBER 2009 / 19TH KARTHIKA 1931 WP(C).No. 19673 of 2009(D) -------------------------- PETITIONER(S): --------------- M/S.KPL OIL MILLS PVT. LTD., P.B.NO.2, KODUNGALLUR ROAD, IRINJALAKUDA, KERALA 680 121, REPRESENTED BY ITS DIRECTOR, MR.JOSE JOHN. BY ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES SRI.B.J.JOHN PRAKASH RESPONDENT(S): --------------- 1. UNION OF INDIA, THROUGH THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, GOVERNMENT OF INDIA HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI-110 001. 2. THE CENTRAL BOARD OF EXCISE & CUSTOMS, A STATUTORY BODY CONSTITUTED UNDER THE CENTRAL BOARD OF REVENUES ACT, 1963 HAVING ITS OFFICE AT NORTH BLOCK, NEW DELHI-110 001. 3. THE COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, HAVING HIS OFFICE AT C.R.BUILDING, MANNANCHRA, CALICUT 673 001. 4. ASST.COMMISSIONER OF CENTRAL EXCISE & CUSTOMS, THRISSUR DIVISION, HAVING HIS OFFICE AT, SAKTHAN THAMPURAN NAGAR, ROUND NORTH, THRISSUR 680 001. 5. SUPERINTENDENT OF CENTRAL EXCISE, IRINJALAKKUDA RANGE, HAVING HIS OFFICE AT PENINSULA PALACE, CHRIST COLLEGE JN., IRINJALAKKUDA 680 125. ADV. SRI.ABRAHAM THOMAS, CGC FOR R1-5 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.N.RAVINDRAN, J. --------------------------- W.P.(C) No. 19673 OF 2009 -------------------------- Dated this the 10th day of November, 2009 J U D G M E N T The issues raised in this writ petition are similar to the issue raised in W.P.(C) No. 16810 of 2009, I have by judgment delivered today disposed of W.P.(C) No. 16810 of 2009 with certain directions. This writ petition raising identical issues is therefore disposed of with the observation that the directions issued by this Court in W.P.(C) No. 16810 of 2009 will govern this case also. P.N.RAVINDRAN, JUDGE vps