2004 (1) TMI 502

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..... ent. [Order]. This appeal of the Revenue is against the order of the Commissioner (Appeals) dismissing the Department s appeal against the order of the original authority vacating a demand raised against the assessee in respect of used (empty) containers of modvatable inputs. The original authority had relied on the Board s Circular No. 449/15/99-CX., dated 23-3-99. The appeal preferred .....

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..... . A copy of Final Order No. A/1383/2003-NB(SM), dated 29-10-2003 passed by this Bench in the case of CCE, Chandigarh v. Pepsi Foods Ltd. [Appeal No. E/632/2003-NB(S)] is seen on record which shows that the appeal filed by the department against the Tribunal s decision in the case of West Coast Industrial Gases Ltd. has been dismissed by the Supreme Court vide [2003 (155) E.L.T. 11 (S.C.)]. It is f .....

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