2008 (1) TMI 413 - HC - Central Excise

Summary

The High Court of Kerala at Ernakulam dismissed an appeal due to the inability to serve notice. The appeal was related to a case involving alleged clandestine removal of goods, but the Tribunal had confirmed the first appellate order based on a Supreme Court ruling regarding brand name. The respondent had sufficient credit available, so there was no need for duty evasion. The appeal was dismissed without issuing fresh notice to the respondent.