P.P.Michal vs. Union Of INDIA

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.26035 OF 2014(D) PETITIONER/S: 1 T X ANTONY AGED 53 YEARS S/O TT XAVIER, RESIDING AT THARAYIL HOUSE, KATTIPPARAMBU, KANNAMMALI PO, KOCHI - 682 008. 2 MS KETEES ENTERPRISES KAVALAKKAT HOUSE, MAMBRA, KARUKUTTY PO, ERNAKULAM, REPRESENTED BY ITS PROPRIETOR, SRI.K.T.DEVASSY BY ADV. SRI.P.G.JAYASHANKAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P ESTATE, NEW DELHI - 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S PRESS ROAD, COCHIN - 682 018. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001. 5 COCHIN SHIPYARD LTD. PERUMANOOR PO, COCHIN - 682 018, REPRESENTED BY ITS MANAGING DIRECTOR R1, R4, BY SRI.P.VIJAYAKUMAR, ASG R2-R3 BY SRI.SREELAL WARRIER, SC R5 BY ADV.SRI.GOPALAKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).12519/2015(L) AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.12519 OF 2015 PETITIONER/S: M/S. CHAKIAT ENGINEERING WORKS CHAKIAT HOUSE, ANGAMALY SOUTH P.O., CHAMPANNOOR, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, BABU C.J. BY ADV. SRI.P.G.JAYASHANKAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 2 THE CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI - 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDING, I.S.PRESS ROAD, COCHIN-682 018. 4 THE COMMISSIONER OF CENTRAL EXCISE APPEALS C.R.BUILDING, I.S.PRESS ROAD, COCHIN-682 018. 5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK, NO.2, R.K.PURAM, NEW DELHI-110 066 6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001. W.P.(C) No.26035/2014 & CON.CASES 3 7 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN-16, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR. 8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE, ANGAMALY-683 572. R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.12520 OF 2015 PETITIONER/S: MARINE COATINGS VELIYATHUYPARAMBIL BUILDINGS, PARAKKADAVU P.O., ALUVA-683 579, REPRESENTED BY ITS MANAGING PARTNER V.V.AUGUSTINE. BY ADV. SRI.P.G.JAYASHANKAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110 001. 2 THE CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI - 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDING, I.S.PRESS ROAD, COCHIN-682 018. 4 THE COMMISSIONER OF CENTRAL EXCISE APPEALS C.R.BUILDING, I.S.PRESS ROAD, COCHIN-682 018. 5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK, NO.2, R.K.PURAM, NEW DELHI-110 066 6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001. W.P.(C) No.26035/2014 & CON.CASES 5 7 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN-16, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR. 8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE, ALUVA, ALUVA-683 101. R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.12521 OF 2015 PETITIONER/S: P.K.HASSAN S/O.KUNJUPILLA,RESIDING AT PULICKAL HOUSE, CHERUVATTTOR.P.O, KOTHAMANGALAM, ERNAKULAM DISTRICT. BY ADVS. SRI.P.G.JAYASHANKAR SMT.V.VIJITHA RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY,REVENUE DEPARTMENT,NORTH BLOCK,NEW DELHI-110001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS,I.P.ESTATE,NEW DELHI-110001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS,I.S.PRESS ROAD,COCHIN-682018. 4 COMMISSIONER OF CENTRAL EXCISE APPEALS CR BUILDINGS,IS PRESS ROAD,COCHIN-682018. 5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.2,R.K.PURAM,NEW DELHI-110066. 6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY,TRANSPORT BHAVAN,1 SANSAD MARG,NEW DELHI-110001. 7 COCHIN SHIPYARD LTD

W.P.(C) No.26035/2014 & CON.CASES 7 PERUMANOOR.P.O,COCHIN-682015,REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR. 8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE,MUVATTUPUZHA,ERNAKULAM. R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.12524 OF 2015 PETITIONER/S: P.P.MICHAL AGED 64 YEARS PUTHANPURAKKAL, VELLANGITHOPPU, THRIPOONITHURA, ERNAKULAM. BY ADVS. SRI.P.G.JAYASHANKAR SMT.V.VIJITHA RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT, NORTH BLOCK, NEW DELHI-110001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS,I.P. ESTATE, NEW DELHI-110001. 3 THE COMMISSIONER OF CENTRAL EXCISE, C.R.BUILDINGS, I.S PRESS ROAD, COCHIN-682 018. 4 COMMISSIONER OF CENTRAL EXCISE (APPEALS), CR BUILDINGS, IS PRESS ROAD, COCHIN-682 018. 5 THE PRESIDENT, CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.2, R.K.PURAM, NEW DELHI-110 066. 6 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001. W.P.(C) No.26035/2014 & CON.CASES 9 7 COCHIN SHIPYARD LTD., PERUMANOOR P.O., COCHIN-682 015, REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR. 8 SUPERINTENDENT OF CENTRAL EXCISE, SERVICE TAX RANGE, THRIPOONITHURA, KOCHI-682 301. R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.12529 OF 2015 PETITIONER/S: V.J.JACOB VALIATHUMPOTTAYIL,MULANTHURUTHY,ERNAKULAM-682314. BY ADV. SRI.P.G.JAYASHANKAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY,REVENUE DEPARTMENT,NORTH BLOCK,NEW DELHI-110001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE,DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS,I.P.ESTATE,NEW DELHI-110001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS,I.S.PRESS ROAD,COCHIN-682018. 4 COMMISSIONER OF CENTRAL EXCISE APPEALS CR BUILDINGS,I.S.PRESS ROAD,COCHIN-682018. 5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,WEST BLOCK NO.2,R.K.PURAM,NEW DELHI- 110066. 6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY,TRANSPORT BHAVAN,1 SANSAD MARG,NEW DELHI-110001. 7 COCHIN SHIPYARD LTD PERUMANOOR.P.O,COCHIN-682015,REPRESENTED BY ITS CHAIRMAN AND MANAGING DIRECTOR.

W.P.(C) No.26035/2014 & CON.CASES 11 8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE,THRIPOONITHURA,KOCHI-682301. R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 12 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.12536 OF 2015 PETITIONER/S: M/S MAXSUN COATINGS 'KANAMKOMBIL', NADAKKAVU P.O., ERNAKULAM,REPRESENTED BY ITS MANAGING PARTNER, K.M.JOSE. BY ADV. SRI.P.G.JAYASHANKAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT,NORTH BLOCK, NEW DELHI - 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS, I.P.ESTATE,NEW DELHI - 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN -682 018. 4 THE COMMISSIONER OF CENTRAL EXCISE APPEALS CR BUILDINGS, IS PRESS ROAD, COCHIN - 682 018. 5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,WEST BLOCK NO.2, R.K.PURAM, NEW DELHI - 110 066. 6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1SANSAD MARG, NEW DELHI - 110 001. W.P.(C) No.26035/2014 & CON.CASES 13 7 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015 REPRESENTED BY ITSCHAIRMAN AND MANAGING DIRECTOR. 8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE, THRIPPOONITHURA, KOCHI -682

W.P.(C) No.26035/2014 & CON.CASES 14 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.12538 OF 2015 PETITIONER/S: M/S.IN.EL.MECH-COCHIN 'ATHAM', PERUVARAM EAST, NORTH PARAVOOR, ERNAKULAMREPRESENTED BY ITS PROPRIETOR, REJEESH G BY ADV. SRI.P.G.JAYASHANKAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, REVENUE DEPARTMENT,NORTH BLOCK, NEW DELHI - 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL REVENUE BUILDINGS, I.P.ESTATE,NEW DELHI - 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN -682 018. 4 COMMISSIONER OF CENTRAL EXCISE APPEALS CR BUILDINGS, I.S.PRESS ROAD, COCHIN -682 018. 5 THE PRESIDENT CUSTOMS EXCISE AND SERVICE TAX APPELLATE TRIBUNALWEST BLOCK NO.2, R.K.PURAM, NEW DELHI -110 066. 6 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN,I SANSAD MARG, NEW DELHI - 110 001. W.P.(C) No.26035/2014 & CON.CASES 15 7 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTEDBY ITS CHAIRMAN AND MANAGING DIRECTOR. 8 SUPERINTENDENT OF CENTRAL EXCISE SERVICE TAX RANGE, PARAVOOR, KOCHI - 682 301. R1, R6 BY SRI.P.VIJAYAKUMAR, ASG R2-R5,R8 BY SRI.SREELAL WARRIER, SC R7 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 16 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.21806 OF 2015 PETITIONER/S: M/S.SEA MARINE ENGINEERING COMPANY PATTALATH HOUSE, MUNDAMVELI P.O., KURITHARA ROAD, KOCHI - 682 507, REPRESENTED BY ITS PROPRIETOR MR.P.R.ALEXANDER. BY ADV. SRI.P.G.JAYASHANKAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P ESTATE, NEW DELHI - 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R BUILDINGS, I.S PRESS ROAD, COCHIN - 682 018. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001. 5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS MANAGING DIRECTOR. 6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, IS PRESS ROAD,

W.P.(C) No.26035/2014 & CON.CASES 17 ERNAKULAM NORTH, KOCHI - 682 018. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 18 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.21807 OF 2015 PETITIONER/S: V.J. JACOB AGED 52 YEARS S/O.V.O.JOHN, RESIDING AT VALITHUMPOTTAYIL, MULANTHURUTHY, THRIPOONITHURA, KOCHI - 682 314. BY ADV. SRI.P.G.JAYASHANKAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P ESTATE, NEW DELHI - 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S PRESS RPAD, COCHIN - 682 018 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN 1 SANSAD MARG, NEW DELHI - 110 001. 5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

W.P.(C) No.26035/2014 & CON.CASES 19 6 DEPUTY COMMISSIONER OF CENTRAL EXCISE SERVICE TAX DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI - 682 017. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 20 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.15451 OF 2016 PETITIONER/S: M/S.KETEES ENTERPRISES KAVALAKKAT HOUSE, MAMBRA, KARUKUTTY P.O., ANGAMALY, ERNAKULAM REPRESENTED BY ITS PROPRIETOR MR.K.T.DEVASSY, AGED 58, S/O.THOMAS, RESIDING AT KAVALAKKAT HOUSE, MAMBRA, KARUKUTTY P.O., ANGAMALY, ERNAKULAM. BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN - 682 018. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANASAD MARG, NEW DELHI - 110 001. 5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY

W.P.(C) No.26035/2014 & CON.CASES 21 ITS MANAGING DIRECTOR. 6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI - 682 018 R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 22 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.15458 OF 2016 PETITIONER/S: JIJO JACOB AGED 39 YEARS S/O.JACOB K.K., RESIDING AT KANNAMPUZHA ARIKKADEN HOUSE, V/967, PUTHENCHIRA EAST, THRISSUR 680 682. BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN - 682 018. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANASAD MARG, NEW DELHI - 110 001. 5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY

W.P.(C) No.26035/2014 & CON.CASES 23 ITS MANAGING DIRECTOR. 6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI - 682 018 R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 24 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.15459 OF 2016 PETITIONER/S: M.N.AYYAPPAN AGED 52 YEARS S/O.M.A.NARAYANAN, RESIDING AT MOTHIRIPILLY HOUSE, NETTOOR P.O., ERNAKULAM - 682 040. BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN 682 018. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001. 5 COCHIN SHIPYARD LTD PERUMANOOR P.O., COCHIN 682 015, REPRESENTED BY ITS MANAGIG DIRECTOR

W.P.(C) No.26035/2014 & CON.CASES 25 6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI 682 018. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2,R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 26 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.22146 OF 2016 PETITIONER/S: MARINE COATINGS VELIYATHUPARAMBIL BUILDINGS, PARAKKADAVU P.O., ALUVA-683 579, REPRESENTED BY ITS MANAGING PARTNER, V.V.AUGUSTINE, AGED 53, S/O. VAREETH, RESIDING AT VELIYATHUPARAMBIL, PARAKKADAVU P.O., ALUVA-683 579. BY ADVS. SRI.P.G.JAYASHANKAR SMT.P.SREELAKSHMI RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,DEPARTMENT OF REVENUE, NORTH BLOCK, SECRETARIAT, NEW DELHI-110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI- 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, CR BUILDINGS, I.S.PRESS ROAD, KOCHI-682 018. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001. 5 COCHIN SHIPYARD LIMITED

W.P.(C) No.26035/2014 & CON.CASES 27 PERUMANOOR P.O., COCHIN-682 015, REPRESENTED BY ITS MANAGING DIRECTOR. 6 ADDITIONAL COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, CR BUILDINGS, IS PRESS ROAD, KOCHI-682 018. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 28 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.23845 OF 2016 PETITIONER/S: V.J.JACOB AGED 53 S/O. V.O. JOHN, RESIDING AT VALITHUMPOTTAYIL,MULANTHURUTHY, THRIPOONITHURA,KOCHI-682314 BY ADV. SRI.P.G.JAYASHANKAR RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT,NEW DELHI-110110 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRALREVENUE BUIDINGS, IP. ESTATE, NEW DELHI- 110001 3 THE COMMISSIONER OF CENTRAL EXCISE C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN 682018 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG,NEW DELHI-110001 5 COCHIN SHIPYARD LTD PERUMANOOR PO., COCHIN682015 REPRESENTED BY ITS MANAGING DIRECTOR 6 ASSISTANT COMMISSIONER OF CENTRAL EXCISE SERVICE TAX DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI-682017

W.P.(C) No.26035/2014 & CON.CASES 29 R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 30 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.28668 OF 2016 PETITIONER/S: M.BALACHANDRAN PILLAI AGED 62, S/O.MADHAVAN PILLAI, RESIDING AT PANCHAVATI HOUSE, KADAMANCODU P.O., KADAMANCODU, KOLLAM - 691 312. BY ADVS. SRI.P.G.JAYASHANKAR SMT.RESHMA RAJU SMT.P.SREELAKSHMI RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI - 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001. 5 COCHIN SHIPYARD LTD. PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS MANAGING DIRECTOR.

W.P.(C) No.26035/2014 & CON.CASES 31 6 JOINT COMMISSIONER OF CENTRAL EXCISE TRIVANDRUM COMMISSIONERATE, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM - 695 001. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 32 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.28683 OF 2016 PETITIONER/S: M/S. P M INDUSTRIES KARTHIKA, CHITHRA ESTATE, COCHIN PALACE P.O., THRIPOONITHURA - 682 306, REPRESENTED BY ITS PROPRIETOR, V.V.POULOSE, AGED 64, S/O.VAREED, RESIDING AT VELIYATHUPARAMBAN, PARAKKADAVU P.O., ALUVA - 683 579. BY ADVS. SRI.P.G.JAYASHANKAR SMT.RESHMA RAJU SMT.P.SREELAKSHMI RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001. 2 CENTRAL BOARD OF EXCISE AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI - 110 001. 3 THE COMMISSIONER OF CENTRAL EXCISE CR BUILDINGS, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI - 682 018. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, I SANSAD MARG, NEW DELHI - 110 001. W.P.(C) No.26035/2014 & CON.CASES 33 5 COCHIN SHIPYARD LTD. PERUMANOOR P.O., COCHIN - 682 015, REPRESENTED BY ITS MANAGING DIRECTOR. 6 JOINT COMMISSIONER OF CENTRAL EXCISE COCHIN COMMISSIONERATE, CR BUILDINGS, IS PRESS ROAD, ERNAKULAM NORTH, KOCHI - 682 018. 7 ASSISTANT COMMISSIONER OF CENTRAL EXCISE MUVATTUPUZHA DIVISION, KPC TOWERS, TB JUNCTION, MUVATTUPUZHA - 686 661. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6, R7 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 34 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.1381 OF 2019(W) PETITIONER/S: M/S.SHIP ON TECH, MRRA 57, VALLOOR ROAD, POONITHURA PO, ERNAKULAM, REPRESENTED BY IT MANAGING PARTNER, ANOOB, AGED 34, S/O.P.M.MOHAMED, RESIDING AT ADAMBAYIL HOUSE, MOOLEPPADAM ROAD, KALAMASSERY PO, KOCHI. BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHA RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI- 110001. 3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, C.R.BUILDINGS, I.S.PRESS ROAD, COCHIN-682018. 4 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110001. 5 COCHIN SHIPYARD LTD., PERUMANOOR P.O., COCHIN-682015, REPRESENTED BY ITS

W.P.(C) No.26035/2014 & CON.CASES 35 MANAGING DIRECTOR. 6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI-682017. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 36 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.1397 OF 2019(Y) PETITIONER/S: ZAIN ENGINEERS AND TECHNOLOGIES CONSULTANTS PVT.LTD., ROOM NO. 265, OUSHADI BUILDING, KARUVARAKUNDU PO, MALAPPURAM-676523, REPRESENTED BY ITS MANAGING DIRECTOR, MR. AMJAD ALI, AGED 30, S/O P. MOHAMMED, RESIDING AT GALAXY CLIFFORD, B7, CHILAVANNOOR,, KOCHI. BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHA RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110 001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P. ESTATE, NEW DELHI- 110 001. 3 THE COMMISSIONER OF CUSTOMS CENTRAL GST AND CENTRAL EXCISE, C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110 001. W.P.(C) No.26035/2014 & CON.CASES 37 5 COCHIN SHIPYARD LTD. PERUMANOOR P.O., COCHIN-682 015, REPRESENTED BY ITS MANAGING DIRECTOR. 6 ADDITIONAL COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682 018. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 38 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.1404 OF 2019(A) PETITIONER/S: V.A. PERCY AGED 65 YEARS S/O V.C.ABRAHAM, VALLANAT HOUSE, DOOR NO.9/252- B,SCOCIETY ROAD, MARADU, COCHIN-682304. BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON SMT.LINTA VARGHESE SMT.T.S.LIKHITHA RESPONDENT/S: 1 UNION OF INDIA, REPRESENTED BY IT SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P. ESTATE, NEW DELHI- 110001. 3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN-682018. 4 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110001. W.P.(C) No.26035/2014 & CON.CASES 39 5 COCHIN SHIPYARD LTD., PERUMANOOR P.O., COCHIN-682015, REPRESENTED BY ITS MANAGING DIRECTOR. 6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, CNETRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI-682017. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 40 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.16978 OF 2019(V) PETITIONER/S: RAMACHANDRAN.C.P AGED 53 YEARS S/O.C.R. PURUSHOTHAMAN, PROPRIETOR, M/S. SRI RAM MARINE AND ENGINEERING, RESIDING AT H.NO.11/397, THOPPUMPADY, KOCHI-682005. BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON KUM.P.K.RESHMA (KALARICKAL) STEFIN THOMAS RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P. ESTATE, NEW DELHI- 110001. 3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, C.R. BUILDINGS, I.S.PRESS ROAD, COCHIN-682018. 4 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI-110001. W.P.(C) No.26035/2014 & CON.CASES 41 5 COCHIN SHIPYARD LTD, PERUMANOOR P.O, COCHIN-682015, REPRESENTED BY ITS MANAGING DIRECTOR. 6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KOCHI-682017. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3, R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 42 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.19832 OF 2019(D) PETITIONER/S: M/S.MARINE COATINGS VELIYATHUPARAMBIL BUILDINGS, PARAKKADAVU P.O., ERNAKULAM-683 579, REPRESENTED BY ITS MANAGING PARTNER, V.V.AUGUSTINE, AGED 56, S/O.VAREED, RESIDING AT VELIYATHUPARAMBAN, PARAKKADAVU P.O., ERNAKULAM-683 579. BY ADVS. SRI.P.G.JAYASHANKAR KUM.P.K.RESHMA (KALARICKAL) REVATHY P. MANOHARAN SRI.S.DRISHNU STEFIN THOMAS RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI-110 001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I.P.ESTATE, NEW DELHI- 110 001. 3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE, C.R.BUILDINGS, IS PRESS ROAD, COCHIN-682 018. 4 MINISTRY OF SHIPPING, REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1

W.P.(C) No.26035/2014 & CON.CASES 43 SANSAD MARG, NEW DELHI-110 001. 5 COCHIN SHIPYAR LTD., PERUMANOOR P.O., COCHIN-682 015, REPRESENTED BY ITS MANAGING DIRECTOR. 6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, KAKKANADU DIVISION, GST BHAVAN, KATHRIKADAVU, KOCHI-682 017. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 44 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.19836 OF 2019(D) PETITIONER/S: V.A.PERCY AGED 67 YEARS S/O. V. C. ABRAHAM VALLANAT HOUSE, DOOR NO.9/252- B, SOCIETY ROAD, MARADU, COCHIN - 682304. BY ADVS. SRI.P.G.JAYASHANKAR SHEBA RIVY SIMON KUM.P.K.RESHMA (KALARICKAL) RESPONDENT/S: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, CENTRAL SECRETARIAT, NEW DELHI - 110 001. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL REVENUE BUILDINGS, I. P. ESTATE, NEW DELHI - 110 001. 3 THE COMMISSIONER OF CUSTOMS, CENTRAL GST AND CENTRAL EXCISE C.R. BUILDINGS, I.S. PRESS ROAD, COCHIN - 682018. 4 MINISTRY OF SHIPPING REPRESENTED BY ITS SECRETARY, TRANSPORT BHAVAN, 1 SANSAD MARG, NEW DELHI - 110 001. 5 COCHIN SHIPYARD LTD. PERUMANOOR P. O., COCHIN - 682015, REPRESENTED BY

W.P.(C) No.26035/2014 & CON.CASES 45 ITS MANAGING DIRECTOR. 6 DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE ERNAKULAM DIVISION, CENTRAL EXCISE BHAVAN, KATHRIKADAVU, KALOOR, KOCHI - 682017. R1, R4 BY SRI.P.VIJAYAKUMAR, ASG R2, R3,R6 BY SRI.SREELAL WARRIER, SC R5 BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07.07.2020, ALONG WITH WP(C).26035/2014 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) No.26035/2014 & CON.CASES 46 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE V.G.ARUN TUE AY, THE 07TH DAY OF JULY 2020 / 16TH ASHADHA, 1942 WP(C).No.20050 OF 2019(E) PETITIONER/S: M/S.P.M.INDUSTRIES, KARTHIKA, CHITRA ESTATE, COCHIN PLACE P.O., TRIPUNITHURA, ERNAKULAM - 682 306, REPRESENTED BY MANAGING PARNTER, V.V.PAULOSE, AGED 67, S/O.VAREETH, RESIDING AT VELIYATHUPARAMBAN, PARAKKADAVU P.O., PARAKKADAVU, ERNAKULAM - 683

W.P.(C) No.26035/2014 & CON.CASES 48 JUDGMENT [ WP(C).26035/2014, WP(C).12519/2015, WP(C).12520/2015, WP(C).12521/2015, WP(C).12524/2015, WP(C).12529/2015, WP(C).12536/2015, WP(C).12538/2015, WP(C).21806/2015, WP(C).21807/2015, WP(C).15451/2016, WP(C).15458/2016, WP(C).15459/2016, WP(C).22146/2016, WP(C).23845/2016, WP(C).28668/2016, WP(C).28683/2016, WP(C).1381/2019, WP(C).1397/2019, WP(C).1404/2019, WP(C).16978/2019, WP(C).19832/2019, WP(C).19836/2019, WP(C).20050/2019] Dated this the 7th day of July 2020 Petitioners are Sub Contractors at the Cochin Shipyard, who had been entrusted with the work of ship building and ship repairs. The dispute is with regard to the liability to pay service tax for the contract works carried out by the petitioners. Petitioners demanded that their service tax liability should be met by the Principal Contractor, viz; the Cochin Shipyard Limited.

W.P.(C) No.26035/2014 & CON.CASES 49

W.P.(C) No.26035/2014 & CON.CASES 50 remittance was made under circumstances narrated in the affidavit dated 16.12.2019. Relevant portion of the affidavit is extracted hereunder:- “..

W.P.(C) No.26035/2014 & CON.CASES 51 petitions. Accordingly, the writ petitions are closed. V.G.ARUN JUDGE Scl/07.07