2007 (4) TMI 110

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....llants are engaged in the manufacture of Aerated Water classifiable under sub-heading 22.01 of the Schedule to Central Excise Tariff Act, 1985. Three show cause notices it were issued alleging that on scrutiny of the RT-12 return for the month of February 1999 to March 2000, it was noticed in col. 8 of RT-12 that the appellant sold bottles of aerated water as burst and no duty was paid on the said....

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....ldings Pvt Ltd v CCE Meerut-II reported in 2006 (201) E.L.T 69 (Tri) and in the case of Kisan Sahkari Chini Mills v CC & CE, Allahabad reported in 2007 (208) E.L.T. 234 (Tri-Del.). 3 Learned Authorised Representative (DR) on behalf of the Revenue reiterates the findings of the Commissioner He submits that in this case the Commissioner of Central Excise already rejected their remission applicati....

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....od is 0.5%, which is within the permissible limit as per board circular. On perusal of the adjudication order, it appears that the adjudicating authority did not dispute the contention of the appellant. He confirmed the duty on the ground that the bottles have been burst while handling the same in the bonded storeroom, without any evidence of material and therefore, such finding is not sustainable....