Commissioner,Central Excise,Ludhiana v. M/S Pepsi Foods Pvt.Ltd.

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH CEA No. 56 of 2017 ( O&M) DATE OF DECI SI ON: 17. 02. 2018 Commi ssi oner Cent r al Exci se Ludhi ana now Commi ssi oner , Cent r al Exci se & Ser vi ce Tax Commi ssi oner at e, Chandi gar h- I I .... . Appel l ant ver sus M/ s Pepsi Foods Pvt . Lt d.

. . . . . Respondent s CORAM: - HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE AVNEESH JHI NGAN Pr esent :

Mr . Shar an Set hi , Advocat e f or t he pet i t i oner Mr . Amr i nder Si ngh, Advocat e f or t he r espondent s . .

S. J. VAZI FDAR, CHI EF JUSTI CE: ( Or al ) Thi s i s an appeal agai nst t he or der of t he Cust oms, Exci se and Ser vi ce Tax Appel l at e Tr i bunal . 2.

I t i s agr eed t hat t he mat t er st ands cover ed agai nst t he appel l ant / r evenue i n vi ew of t he j udgment of a Di vi si on Bench of t hi s Cour t i n Commr .

of C. Ex. , Del hi - I I I vs.

Bel l soni ca Aut o Component s I ndi a P. Lt d. , 2015( 40) S. T. R. 41 ( P&H) .

3.

The appeal i s accor di ngl y di smi ssed.

( S. J. VAZI FDAR) CHI EF JUSTI CE ( AVNEESH JHI NGAN) JUDGE

17. 02. 2018 par kash NOTE:

Whet her speaki ng/ non- speaki ng: Speaki ng Whet her r epor t abl e: YES/ NO Parkash Chand 2018.02.20 12:18 I attest to the accuracy and integrity of this document

Parkash Chand 2018.02.20 12:18 I attest to the accuracy and integrity of this document