1997 (8) TMI 271

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....ppellant. Shri Victor Tyagaraj, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - The common Appellant in these appeals, engaged in the manufacture of fruit drink viz. "SOMA" filed Classification List in 1988 suggesting classification under sub-heading No. 2001.10 on the basis of the 1988 Trade Advice stating that fruit pulp based non-aerated beverages will fall under....

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.... the waiver notification. Not being satisfied with these orders, the assessee has preferred these appeals. 2. The Appellate Authority was undoubtedly justified in waiving the duty for the period prior to 19-3-1990 in terms of notification issued under Section 11-C of the Central Excise Act, 1944. The dispute raised in these appeals relates to the period prior to 16-5-1990, the date of the ....