TMI Blog1975 (10) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... parately and not with the metal containers, their value should not be added to the value of the metal containers which had been supplied earlier. The appellants have admitted that the lids for which demand has been confirmed by the Asstt. Collector had been supplied to the same parties to whom metal containers were supplied earlier. The statement of the appellants in other words means that metal c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmation of demand under Rule 10A is not justified and in support the judgment of the Supreme Court of India in the case of M/s. Elpbinston Spinning Weaving Mills have been cited. It is stated that since the lids were removed with the full knowledge of the Central Excise Officers and they were not clandestinely removed, Rule 10A will not apply according to the above judgment. I have very caref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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