2015 (5) TMI 564

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..... FOR THE APPELLANT : ADV. SRI.O.D.SIVADAS FOR THE RESPONDENT : SRI.SAIBY JOSE KIDANGOOR , SRI.THOMAS MATHEW NELLIMOOTTIL, SC JUDGEMENT The petitioner has approached this Court with the following prayers:             "i) declare that Ext.P1 and P3 proceeding issued by the 3rd respondent is illegal, arbitrary and without jurisdic....

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....Hon'ble Court deem just and fit in the circumstances of the case including the cost of this proceedings." 2. The case of the petitioner is that the petitioner's establishment is a co-operative society registered under the relevant provisions of the Kerala Co-operative Societies Act. The contention of the petitioner is that none of the activities being pursued by the petitioner society w....

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....further steps for quantifying the same as well. The learned Counsel for the petitioner submits that the petitioner has subsequently preferred Ext.P6 as well before the third respondent/Superintendent of Central Excise, referring to the vital provisions under the statute and the factual position with regard to the case of the petitioner. 3. The learned Standing Counsel for the respondents sub....

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....o pursue the matter before the third respondent/Superintendent of Central Excise in response to Exts.P1 and P3 proceedings. The third respondent/Superintendent of Central Excise/competent authority shall consider the reply submitted by the petitioner by way of Exts. P2 and P6 and shall also hear the petitioner on the question of their liability to pay service tax; and if the liability is upheld, d....