2016 (5) TMI 380

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....g, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. V. Lakshmi Kumaran, Adv., Mr. L Charnya, Adv., Mr. Anandh K., Adv. And Mr. M. P. Devanath,Adv. ORDER The respondent, namely, M/s SRF Limited, Manali Chennai is inter alia engaged in the manufacture of Filament Yarn of various deniers meant for use in the manufacture of tyre Cord Fabrics except 210 denier. The goods are exigib....

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....he Commissioner (Appeals) allowed the appeal of the respondent vide order dated 21.11.2007 and the order has been upheld by the CESTAT also by its order dated 28.3.2008 dismissing the appeal of the appellant. The finding to the effect that the packing material which was used was durable and returnable by the buyer has come on record. On the basis of this finding the decision has been arrived at....