2021 (9) TMI 1097

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....ICIAL MEMBER For the Appellant : Mr. Cherian Punnoose, Advocate For the Respondent : Mrs. C. V. Savitha ORDER Assessee has filed the above appeals against the Order-in-Appeal No. 54/2009-Central Excise dated 14/05/2009, Order-in-Appeal No. 47/2009-Central Excise dated 30/03/2009 and Order-in-Appeal No. 306/2012-Central Excise dated 11/10/2012 and since common issue is involved, all the....

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.... Excise duty along with interest and applicable penalties. The appellant filed detailed reply, also relied on Analytical Report given by a Technical Expert viz., Institute for Analysis of Dairy, Food and Culture (IADFAC Laboratories Pvt. Ltd.) and contended that the water purifiers in question do not require any kind of pressure as alleged by the Revenue, rather it was sufficient for flow of water....

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....ough documents placed on record. 4. The Revenue's doubt vide its show-cause notices have been effectively rebutted by the Analytical Report issued by a neutral party wherein it has been categorically clarified that the water purifiers in question do not use any kind of external pressure. It has also been clarified that the water purifiers in question work on gravity flow and do not require elec....