TaxTMI 
TaxTMI 
1984 (11) TMI 66
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....follows : "Aerated waters whether or not flavoured or sweetened and whether or not containing vegetable or fruit juice or fruit. Rate of duty 10% ad valorem". 2. With effect from 17th March, 1972 the rate of duty was raised from 10% ad valorem to 20% ad valorem. The same day the Union of India issued a notification exempting all types of aerated waters except those in the manufacture of which "blended flavouring concentrates" in any form were used, from the excise duty in excess of 10% ad valorem as it originally stood. The effect of the notification was that from l7th March, 1972 aerated waters in the manufacture of which blended flavouring concentrates in any form were used were liable for excise duty at 20% ad valorem while othe....
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....lavouring concentrates' and is not clear as to how Assistant Collector has derived his conclusions. At the same time, this much is clear from the report that 'blending' is involved in both the cases. It is, however, not clear whether this blending involved only essences. It is also clear that both the products have peculiar flavours of their own. But it is not clear as to the presence of which substances exactly they owe this flavour and as to whether the substances to which they owe this flavour are in the form of concentrates. In other words, from the Chemical Examiner's report taken as a whole it is not clear whether blended flavouring concentrates were present in the products in question or not." The matter is still pending and there....
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....76. I have carefully gone through the said authority and, in my view, it has no application to the case in hand. In the said case it was an admitted fact that only essence was used by the company therein in the manufacture of their aerated waters. The contention of the respondent was that essences and blended flavouring concentrates are not two different and distinct items but are synonymous with each other. Mr. Justice Rege after dealing with the contentions at length came to the conclusion that the 'essences' and 'concentrates' are two different and distinct items. In M/s. Chennai Bottling Co., Madras, 1981 E.L.T. 315 (GOI) also it was held : "The synthetic essences are not synonymous with blended flavouring concentrates." As alread....
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....ry or loss. There seems to be no reason why the petitioner company should be allowed to recover the excise duty (assuming that it was wrongly paid) and thereby unjustly enrich itself. More so, when the claim has been made after a great delay. A Division Bench of this Court in similar circumstances dismissed in limine a writ petition filed by P.N. Monga Bottling v. Union of India, Civil Writ No. .028 of 1983, decided on 23rd August, 1984. Also see : (I) Union of India v. Ahmedabad Manufacturing and Calico Printing Co. Ltd. and others, 1984 (17) E.L.T. page 246, (2) Hyderabad Asbestos Cement Products Ltd. and another v. Union of India and others, 1980 E.L.T. (Del.) 735 and (3) Madras Aluminium Co. Ltd. and another v. Union of India, 1981 E.L.....