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....r on 27-3-2014 dismissed the C.S.T.A. No. 5 of 2011 filed by Commissioner of Customs, Mangalore against the CESTAT Final Order No. 1319/2010, dated 18-10-2010 as reported in 2011 (267) E.L.T. 281 (Tri. - Bang.) (Commissioner v. Sri Siddhi Freezers & Exporters Pvt. Ltd.). While dismissing the appeal, the High Court passed the following judgment : Heard learned Advocates for the parties. 2. A....