ION EXCHANGE LTD. Vs. CCE

JUDGEMENT

(1.) HEARD both sides. The Commissioner (Appeals) has passed the impugned order rejecting the appeal of the appellants on the following ground:

(2.) THE learned Advocate for the appellants cites the following case laws to substantiate his argument that the containers need not be returned in 100% of the cases:

(3.) THE learned JDR points out that the Commissioner (Appeals) has already considered the ratio of the Supreme Court decision in the case of M/s. Mahalaxmi Glass Works cited by the appellants but since the appellants had no agreement with the customers, he has not been able to apply the ratio of the said decision in their case. He cites the decision in the case of L.V.T. Products v. CCE, Belgaum which has been referred in the order -in -appeal.