1999 (8) TMI 372

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....inath, Advocates, for the Appellant. Shri Deepak Kumar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The facts leading to these appeals are the same. The appellants are the same. These three appeals are therefore being disposed of by this common order. 2. The appellants manufactured aerated waters using soft drink concentrate. A formula was given by th....

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.... 3. We have heard Shri R. Nambirajan, Advocate appearing with Shri R. Srinath, for the appellants. Shri Deepak Kumar represented the Revenue. 4. Shri Nambirajan stated that the same issue in the case of earlier show cause notices was decided by the Tribunal in their Final Order No. C-II/1674-1675/99/WRB, dated 13-7-1999 in favour of the assessees. We have seen the judgment. 5.&ems....