ORDER In CA No. 11588 of 1995 1. In view of the order of this Court in Civil Appeal No. 6391 of 1995 (CCE v. Bhopal Bottling Co.) dated 13-11-2002, this appeal is dismissed. In CAs Nos. 2513-16 and 6110 of 2000 2. In these appeals filed by the Revenue, two questions arise for consideration: (1) whether the extended period under Section 11-A of the Central Excise Act, 1944 is rightly invoked; and (2) whether the container hire charges collected by the respondents from their marketing agents could be included in the assessable value of the goods (aerated water). 3. Insofar as the first point is concerned, the notice to show cause was issued on 6-6-1997 with regard to the period from 1-3-1994 to 30-11-1996. This is clearly barred by limitation. Therefore, Section ll-A was invoked to take advantage of the extended period. However, the Tribunal found that the respondent asses sees had already informed collecting of the said charges in March 1994, so there is no case to invoke Section ll-A. 4. In any event, the second point referred to above is covered by the following judgments of this Court in CCE v. Indian Oxygen Ltd.I, Baroda Electric Meters Ltd. v. CCFJ. and Vijayawada Bottling Co. Ltd. v. CCE3. 5. On both these grounds, these appeals fail and are, accordingly, dismissed. 6. No costs. In CA No. 2943 of 2000 7. In view of the order just passed in Civil Appeals Nos. 2513-16 of 2000 and connected matter, this appeal is liable to be dismissed. It is, accordingly, dismissed. 8. No costs.