CESTAT Mumbai: Waiver of Pre-deposit for Aerated Water Manufacturer

The Appellate Tribunal CESTAT Mumbai waived the pre-deposit of duty, interest, and penalty for the applicant manufacturing aerated water under brand names like Coca-Cola and Fanta. The Tribunal ruled in favor of the applicant regarding the inclusion of rental charges in the MRP. Dues recovery is stayed pending appeal, with parties allowed to cite the decision post the Supreme Court ruling.

---

---

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.

---