2011 (3) TMI 78

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....ll these cases is the same and of the very same assessee, we dispose off all these appeals by a common order.   3. Relevant facts that arise for consideration are the appellants herein are Kerala State Government undertaking, who is engaged in procurement and distribution of Indian Made Foreign Liquor (IMFL) and Foreign Made Foreign Liquor (FMFL), wine and beer in the State of Kerala pursuant to the policy adopted in this regard by the State Government of Kerala. The appellant herein received liquor from various manufacturers who are distilleries, brewery, blending unit based upon the rate contract entered for supplies every year on outcome of the participation in tenders. On a specific intelligence that the appellant received liquo....

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....ther hand also submits that the judgment of the Constitution Bench of Hon ble Supreme Court in the case of State of Kerala Vs. Maharastra Distilleries - 2005 (11) SCC 1 and the subsequent judgment dated 22.1.2010 would conclude the issue in favour of revenue. It is his submission that while coming to the conclusion in Final Order No.116 to 119/2011 dated 21.12.2010, this Bench has not considered the judgment of the Hon ble High Court of Kerala in the appellant s own case and which has been upheld by the Supreme Court. It is his submission that the Hon ble High Court after following the decision of the Supreme Court in the case of State of Kerala Vs. Maharastra Distilleries (supra) held that the value of excise duty has to be included for pa....