9911796707
TMI Blog2001 (4) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. The appellants filed these appeals against the Order-in-appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of aerated water. The excise officers visited the factory of the appellants and 2,92,270 crown corks of various brand names were found short. It was also found that the appellants availed the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trate to manufacture aerated water and there is no evidence to show that they had received concentrate to manufacture such quantity of bottles of aerated water. He also relies upon the decision of the Tribunal in the case of C.C.E v. Ludhiana Bottling Co. reported in [1997 (93) E.L.T. 177 (Tribunal)] and submits that in this case the Tribunal held that duty cannot be confirmed only on the shortage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e crown corks are used in the manufacture of aerated water, which was cleared without payment of duty. There is no other evidence in respect of other raw-materials used in the manufacture of such quantity of aerated water. The Tribunal in the case of C.C.E v. Ludhiana Bottling Co. (supra), after relying upon the earlier decision of the Tribunal held that the demand of duty based merely on waste of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhish Goenka, Director and Sh. Ram Kishan Chaudhary, employee of the company under Rule 209A of the Central Excise Rules, there is no finding by the adjudicating authority as well as the appellate authority also in respect of their acts or omissions to evade payment of duty or attempted to evade payment and in absence of such finding, the imposition of personal penalties is not sustainable, hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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