2004 (1) TMI 502

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....p;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 by the Department agai....

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....nal 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 further noticed....