2004 (7) TMI 261

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....ost Mix Syrup Concentrate falling under Chapter 22 of the Schedule to the Central Excise Tariff Act, 1985. Central Excise Officers visited the premises of the appellants and also the business premises of M/s. Punjab Kool Drinks and resumed certain records on the basis of which they formed the view that the appellant had created two dummy units viz. M/s. Punjab Kool Drinks (PKD) and M/s. Chandigarh Kool Drinks (CKD). Show cause notices were issued proposing recovery of duty on the clearances of aerated water, soda and Bag-in-Box on the price at which M/s. PKD and CKD cleared goods to customers. Notice dated 29-5-1999 proposed recovery of duty of Rs. 7,98,27,724/- covering the period May 1994 to August, 1996. Penal action was also proposed. S....

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.... cause notices :- Sl. No. Date of Show-Cause Notice Period Involved Amount (in Rs.) 1. 16-7-1999 1-4-1997 to 31-10-1998   1,31,54,616/- 2. 4-6-1999 11/98 to 3/99      31,48,604/- 3. 29-10-1999 4/99 to 9/99      34,12,923/- 4. 31-1-2001 1/2000 to 6/2000      51,70,725/- 5. 19-6-2001 7/2000 to 1/2001        8,43,317/- 6. 3-4-2002 3/2001 to 11/2001 69,39,386.56/- 7. 18-3-2003 12/2001 to 10/2002      45,09,195/- 4. We have considered rival submissions. We find that it is possible to dispose of all these appeals only on the issue of wh....