TaxTMI 
TaxTMI 
2006 (7) TMI 383
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.... Manager, for the Appellant. Shri P.K. Das, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of predeposit of duty and penalty, we proceed to take up the appeal itself with the consent of both sides. 2. The appellants are engaged in the manufacture of aerated water classifiable under Chapter 22 of CETA, 1985. During the perio....
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....e said order was upheld by the Commissioner (Appeals). Hence the present appeal. 4. The appellant's defence pleas, as raised by the authorities below are as under : "1. That the goods have not attained RG-I stage and drainage takes place on production floor, hence there no bottling involved. As the goods have not reached the RG-I stage, no duty can be demanded on the same. 2.....
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.... applying for remission does not arise. Assuming without conceding that duty is liable and certain formalities were not observed for remission, still the appellants are entitled to remission as the fact of either overfilling or under-filling of the bottles or the drainage are not disputed by the Department. Duty liability does not arise till manufacture is complete and marketable finished product ....
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....oth sides, we find that the drainage of the aerated water has taken place either before the bottling of the same or in respect of over-filled/under-filled bottles. The appellants have contended that in terms of the provisions of Weights and Measures Act they are required to fill the bottles with aerated water containing the declared quantity of goods. If the filling is more or less than the declar....