2003 (10) TMI 422

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..... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. After hearing both the sides for some time on the stay application, we found that it was possible to hear and decide the appeal itself at this stage; hence after waiving the requirement of pre-deposit of duty of Rs. 1,51,47,781/- for the period January, 2000 to June, 2001 and penalty of equal amount, we proceed to take up the .....

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..... 7th Feb., 2003, wherein the Board has clarified that the earlier clarification of non-inclusion of cost of reusable containers applies to goods assessed under Section 4A of the Central Excise Act also; i.e. if the cost of reusable containers is amortised and included in the cost of the product itself, the question of adding any further amount towards this account does not arise, except where, Audi .....

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