1999 (7) TMI 508

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....mbi Rajan, Advocates, for the Appellant. Shri K.M. Patwari, JDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - These are the appeals filed by the appellants against the decision dated 28-8-98 made in Orders-in-Original 53 and 54 of 1998. 2. The appellants manufacture Pepsi brand of aerated water of various flavours viz. Pepsi, Mirinda, 7Up and Teem falling under....

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....e duty. It is the contention of the assessees that in determining the final product out of the concentrate it has to be taken into account among other things start-up and end of run syrup/product loss, change-over loss, breakage, system corrections, line leaks, syrup dumpage, attribute process variation, net content variation, loss due to off target production, loss due to batching errors, loss du....

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....ust be on the fixed at a time when the production was considered normal having regard to the various factors mentioned there. It may be possible that not all the factors can be taken into account. In the present case, there is no attempt to consider any of the factors other than raw material before arriving at the norms. Therefore, it was held that it cannot be held that the formula by itself with....