2007 (12) TMI 28

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....erence petition under Section 35H(1) of the Central Excise Act, 1944 (for brevity, 'the Act') has been filed by the revenue challenging order dated 6.2.2002, passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Northern Division Bench (now known as 'Customs, Excise and Service Tax Appellate Tribunal') (for brevity, 'the Tribunal'), with a prayer to direct the Tribunal to draw state....

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....no merit in the instant reference petition and the same is liable to be declined. The Tribunal in para 5 of its order has placed reliance on the earlier case between the parties deciding similar issues. It has quoted the following para from the earlier order:- "In the instant case we find that the cost of glass bottles and plastic crates is included in the assessable value of the aerated waters....