2009 (3) TMI 318

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.... Appellant. Shri S. Gautam, DR, for the Respondent. [Order]. - Heard both sides and perused the records. 2. In the instant case, the appellants had not paid duty on the breakage of PET bottles of aerated water (final product) which is below 0.5%, permissible as per Board's Circular No. 261/1D/75-CX. 8, dated 17-9-1975. There was a demand of duty of Rs. 77,856/- and penalty of equal amount....

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....in 2006 (201) E.L.T. 69 (Tri.-Del.) held in favour of the assessee, which was followed by the Tribunal in the case of M/s. Pepsico India Holdings Pvt. Ltd. v. CCE, Kol-III, vide Final Order Nos. A-866-867/Kol/08, dated 4-9-2008, CESTAT - KOL [2009 (245) E.L.T. 167 (T)]. 4. I find that the breakage of PET bottles during the manufacture and before removal is less than 0.5%, which is permissible a....