2003 (10) TMI 422

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....for the Appellant. Shri Uma Shankar, DR, for 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 penal....

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.... covered by the Board's Circular No. 697/13/2003, dated 27th 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 amoun....