{"id":52634,"date":"2003-09-16T00:00:00","date_gmt":"2003-09-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-pearl-food-products-ltd-on-16-september-2003"},"modified":"2018-05-27T03:44:15","modified_gmt":"2018-05-26T22:14:15","slug":"commissioner-of-c-ex-vs-pearl-food-products-ltd-on-16-september-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-c-ex-vs-pearl-food-products-ltd-on-16-september-2003","title":{"rendered":"Commissioner Of C. Ex. vs Pearl Food Products Ltd. on 16 September, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Commissioner Of C. Ex. vs Pearl Food Products Ltd. on 16 September, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (158) ELT 606 Tri Bang<\/div>\n<div class=\"doc_bench\">Bench: K Usha, N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> K.K. Usha, J. (President)  <\/p>\n<p> 1. This appeal is at the instance of Revenue challenging the order passed by the Commissioner (Appeals) dated 18-12-2000.\n<\/p>\n<p> 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.<br \/>\nIn this appeal at the instance of Revenue, the only challenge is against the finding<br \/>\nof the Commissioner regarding the claim of the appellants for deduction of cost<br \/>\nof the packings claimed as durable and returnable. No challenge is made against<br \/>\nthe 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&#8217;s challenge on the claim of deduction is of no<br \/>\navail. We, therefore, dismiss the appeal.\n<\/p>\n<p> 3. Dictated and pronounced in the open Court.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Commissioner Of C. Ex. vs Pearl Food Products Ltd. on 16 September, 2003 Equivalent citations: 2003 (158) ELT 606 Tri Bang Bench: K Usha, N T C.N.B. ORDER K.K. Usha, J. (President) 1. This appeal is at the instance of Revenue challenging the order passed by the Commissioner [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-52634","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of C. 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