2012 (1) TMI 19

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..... The short issue raised in these two appeals CEA Nos. 114 and 115 of 2011 filed under Section 35 G of the Central Excise Act, 1944 (for brevity 'the Act') is ' whether the glass bottles and crates which are used for selling beverages and were re-usable would be exigible to excise duty or not'.   2. The assessee- respondents are engaged in the manufacture of aerated water and bottles of bevera .....

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..... el at a considerable length and are of the view that once there is a pure finding of fact that beverage alone are sold without selling of bottles and crates then it would be obvious that no excise duty would be chargeable on the bottles and crates. No question of law much less a substantive question of law within the meaning of Section 35G of the Act would arise and the appeal would not warrant ad .....

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