2015 (11) TMI 1598

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....Sreejith, O.A. Nuriya and Rosie Athulya Joseph, Advocates, for the Respondent. JUDGMENT Heard Sri John Varghese, learned Senior Standing Counsel for Central Board of Excise and Customs and Sri Anil D. Nair, learned counsel for the respondent in Cus. Appeal No. 5 of 2015. 2. These appeals are filed by the Commissioner of Customs invoking Section 130 of the Customs Act, 1962 as it stoo....

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....e, Customs and Service Tax v. M/s. Kerala State Beverages (M&M) Corporation Ltd. (C.E. Appeal No. 28 of 2011 [2014 (300) E.L.T. 217 (Ker.) = 2014 (33) S.T.R. 484 (Ker.)] and connections) and in Rajan Beedi Company v. Commissioner of Central Excise - 2015 (3) KHS 163 : 2015 (2) KLT 965 = 2015 (322) E.L.T. 232 (Ker.) this Court had held that 'an appeal under Section 35G of the Central Excise Act wou....