2012 (1) TMI 19

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..... 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. - Decided against the Revenue. - CEA No. 114 of 2012 - - - Dated:- 12-1-2012 - MR. JUSTICE M.M.KUMAR, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Present: Mr. HPS Ghuma .....

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..... 7.2008 (A.4) decided the issue in favour of the assessee. The view taken by the Original Authority was affirmed by the Commissioner ( Appeals) and the Customs ?Excise and Service Tax Appellate Tribunal (for brevity 'the CSTAT') dismissed further appeal of the revenue. The view taken is that what is sold through the dealer to the consumer are beverages and it could not be said that the bottles and .....

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