ORDER
K.K. Usha, J. (President)
1. This appeal is at the instance of Revenue challenging the order passed by the Commissioner (Appeals) dated 18-12-2000.
2. On going through the impugned order we find that the Commissioner (Appeals) has set aside the original order on two grounds, namely, (1) on the ground of limitation, and (2) on the ground that the appellants are entitled to deduction in respect of containers for packing which are durable and returnable.
In this appeal at the instance of Revenue, the only challenge is against the finding
of the Commissioner regarding the claim of the appellants for deduction of cost
of the packings claimed as durable and returnable. No challenge is made against
the finding of the Commissioner (Appeals) that the demand is barred by limitation. Since the finding of the Commissioner (Appeals) on the ground of limitation is not challenged the Revenue’s challenge on the claim of deduction is of no
avail. We, therefore, dismiss the appeal.
3. Dictated and pronounced in the open Court.