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2012 (1) TMI 19 - HC - Central ExciseWhether the glass bottles and crates which are used for selling beverages and were re-usable would be exigible to excise duty or not – Section 35 G of the Central Excise Act - Held that:- Once there is a pure finding of fact that beverage alone are sold without selling 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.
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