1990 (7) TMI 264

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..... per : D.C. Mandal, Member (T)]. The question to be decided in this case is whether the respondents were entitled to the exemption under Notification No. 71/78-C.E., dated 1-3-1978. They filed an application claiming refund of duty of Rs. 13,220.20 in respect of aerated water cleared by the respondents during the period 1-4-1980 to 15-4-1980. They manufactured aerated water on behalf of the .....

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..... in the matter and we have also gone through the records of the case. We observe that the issue in already decided by this Tribunal in order No. 285/286/89-D, dated 22-8-1989 following the judgments of Delhi and Bombay High Courts. We have no reason to take a different view than the view taken by the Tribunal in the decision cited supra. Following the said decision, we uphold the impugned order of .....

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