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of <h1>CEGAT Mumbai: Ruling Favors Appellants in Duty Dispute</h1> <h3>PEPSICO INDIA HOLDING LTD. Versus COMMISSIONER OF C. EX., MUMBAI</h3> The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants in appeals against duty demands for clandestine clearance of aerated waters, ... Demand - Determination of normal production The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants in appeals against duty demands for clandestine clearance of aerated waters. The tribunal considered factors beyond raw material in determining production norms, citing a precedent involving Parle Beverages Ltd. The tribunal allowed the appeals, setting aside the impugned order.
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