1999 (2) TMI 590

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..... Yadav, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The applications are for waiver of deposit of Rs. 83.92 lakhs in stay application 2763/98 and Rs. 35.86 lakhs in stay application 2762/98 and equal amount of penalties under section 11AC. 2. Advocate for the applicant explains that the applicant is a manufacturer of aerated beverages under various brand names such .....

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..... es that the matter is squarely covered by the Tribunal s decision in Parle Beverages Ltd. v. C.C.E. in appeal No. E/1730/97 [1998 (99) E.L.T. 468 (T)]. This decision was cited before the Commissioner but not considered by him. 3. The departmental representative emphasizes the reasoning of the Commissioner in his order that assessee had not accounted for the whole production, and had not establis .....

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