2015 (2) TMI 963

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....DER Per: R Periasami: 1. The brief facts of the case are that appellants are manufacturing aerated water classifiable under Chapter 22 of the CETA'85. The adjudicating authority demanded duty on breakages of bottles while handling. He has confirmed the demand of Rs. 11,82,246/- and also imposed equivalent penalty and demanded interest. Commissioner (Appeals) has rejected their appeal vid....

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....lso relied on the following decisions:- (i) Kesar Enterprises Ltd. Vs CCE Meerut - 2008 (221) ELT 329 (All.) (ii) Virat Crane Agri-Tech Ltd. Vs CC & CE Guntur - 2011 (271) ELT 510 (A.P) 4. Heard both sides. I find that the appellants are manufacturer of aerated waters as seen from para-14 of the OIO, it is stated that percentage of breakages was 0.45% which is well below the limit of 0.5%....