2011 (8) TMI 690

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.... are clearing the goods on payment of excise duty. During the course of investigation, it was found that the appellants are collecting additional charges on account of sales promotion, publicity and bottle cleaning charges from the customers on which they are not discharging their duty liability. Therefore, show-cause notices were issued to the appellants for the period July,1996 to December, 1996, January, 1997 to May, 1997 and June, 1997 to July, 1997 on 4.2. 1997, 30.6.1997 and 27.8.1997 respectively. The above show-cause notices were adjudicated by the Asstt. Commissioner and vide order dated 31.12.1997 the demands raised against the above show-cause notices were dropped.Thereafter on 1.4.1999, another show-cause notice was issued on th....

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.... Ltd. vs CCE, Guntur reported in 1997 (94) ELT 433 (S.C.) wherein the Hon'ble apex court has held that cleaning of bottles does not amount to manufacture. Therefore, he prayed that the impugned order be set aside.  4. Shri Y.K.Agarwal, the ld.SDR for the department submitted  that in this case, the appellants have not specifically filed their price declaration and no details of debit notes issued by them for collecting additional charges  was brought to the notice of the Revenue. Therefore, these facts have been suppressed by the appellants and hence the extended period is invocable in this case. He further submitted that the cleaning charges of the bottles were not the subject matter in the other 3 show-cause notices issu....