2012 (12) TMI 925

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....r" during the period 2005 - 2006 to 2009 -- 2010. In adjudication of a show cause notice which was issued on the basis of the results of investigations which were commenced in May 2009, the Ld. Commissioner of Central Excise confirmed the above demand of duty against the assessee after recording the following findings:-    (a) The assessee was manufacturing and clearing mineral water classifiable under Heading 2201 during the material period. Another unit of the Company was manufacturing ready mixed concrete during the same period and this product was chargeable to 'nil' rate of duty as per the tariff.    (b) The clearances of ready mixed concrete were not added to the clearances of the mineral water to get the agg....

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....respect of capital goods, inputs and input services. If this claim is allowed, the demand of duty would come down by atleast Rs. 35 lakhs. Further, an amount of Rs. 10 lakhs was paid by the appellant during the course of investigations and this has been appropriated by the adjudicating authority. The Ld. Counsel for the appellant has made out this case and prayed for waiver and stay. 3. Learned Jt, Commr. (AR) has particularly referred to the statement of the Microbiologist of the appellant Company, wherein the entire process of manufacture of mineral water was explained. It is submitted that this process, by virtue of note 2 to Chapter 22 of the First Schedule to the Central Excise Tariff Act, amounted to manufacture of mineral water an....