2015 (5) TMI 599

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....MATHEW NELLIMOOTTIL, SC. JUDGMENT 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 will come within the purview of Section 65(12)(v) of the Finance Act, so as to at....

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.... for consideration, the learned counsel for the petitioner submits that the issue is squarely covered by the decision of this Court in W.P(c) No.28713 of 2014 in favour of the petitioner and seeks for similar relief in this case as well. I heard the learned counsel for the respondents also. 3. In the above circumstance, this Writ Petition is disposed of in terms of the judgment in W.P(c) No.28713....

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....reference to the bye- laws and other records maintained by the Society in relation to the activities. 5. In the said circumstance, the petitioner is relegated to 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 th....