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of <h1>CESTAT Mumbai: Waiver of Pre-deposit for Aerated Water Manufacturer</h1> <h3>HINDUSTAN COCA-COLA BEVERAGES PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE-I</h3> HINDUSTAN COCA-COLA BEVERAGES PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE-I - TMI The Appellate Tribunal CESTAT Mumbai waived the pre-deposit of duty amounting to Rs. 38,97,295/-, interest, and penalty for the applicant engaged in the manufacture of aerated water under brand names like Coca-Cola and Fanta. The issue regarding including rental charges in respect of crate to the MRP was settled in favor of the applicant by the Tribunal in a previous case. The recovery of dues is stayed during the appeal process. Both parties can mention the decision after the Hon'ble Supreme Court's ruling.
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