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2016 (6) TMI 1126 - KERALA HIGH COURT

2016 (6) TMI 1126 - KERALA HIGH COURT - TMI - Levy of service tax - maintainability of writ petition - applicability of judgment in Paul Merchants Ltd. v. Commissioner of C.Ex., Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)]. - Held that:- Distinguishable features made out by the Commissioner is based on facts. - Paul Merchants case is required to be followed, if otherwise ratio is applicable. The appreciation of facts essentially required in this matter. The appropriate remedy, in this cir .....

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the waiver application in the light of Paul Merchants case. - Decided against the petitioner. - WP(C). No. 17144 of 2015 (P) - Dated:- 9-6-2016 - MR. A. MUHAMED MUSTAQUE J. PETITIONER(S): BY ADV. SRI.JOSE JACOB. RESPONDENT(S): BY ADV. SRI.THOMAS MATHEW NELLIMOOTTIL, SC. J U D G M E N T The petitioner impugns the order passed by the Commissioner of Central Excise and Customs by Ext.P9. 2. The petitioner has approached this Court invoki .....

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that, the finding in the judgment cannot be ignored by the Commissioner while deciding the issue relating to the petitioner's liability to pay service tax. This Court taking note of the ratio in Paul Merchants case held that, the adjudicating authority is bound to follow the decision of Larger Bench of appellate Tribunal. This Court also observed that, the Commissioner while passing the impugned order therein, failed to distinguish the case in hand from the ratio of Paul Merchants case. The .....

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unded in Paul Merchants case supra, he has narrated each of the distinctions in the impugned order. The learned counsel for the petitioner would urge that, the attempt of the Commissioner is only to bye pass facts and law on unfounded reasons without having any factual foundations on facts or law. It is submitted that, the impugned order is passed in derelictions of the directions of this Court in the judgment in W.P.(C).No.4616/2015. It is further submitted that, the petitioner is forced to res .....

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