2012 (1) TMI 19

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....   M.M.KUMAR, J.   1. 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 manufactur....