1999 (8) TMI 171

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....nt. Shri P.K. Jain, SDR, for the Respondents. [Order per : Justice K. Sreedharan, President]. - This stay petition is filed by the appellant. They are engaged in the manufacture of aerated water. Aerated water became chargeable to specific rate of duty on ad valorem basis. Show cause notices were issued to the appellant why the value of water sold should not be enhanced by adding the amou....

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....peal before us. Along with the appeal, an application has been filed praying for stay of realisation of the amount covered by the impugned order. 2. On identical grounds, Commissioner, Central Excise, Chandigarh had imposed duty and penalty on M/s. Ludhiana Beverages Ltd. and the concerned firm is engaged in the manufacture of aerated water. Duty amounting Rs. 49,04,977.40 and penalty of R....