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TMI Blog2002 (11) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by them that it does not result in manufacture of Mineral water excisable under the Central Excise Tariff Act, 1985. 2. The officers after gathering intelligence visited the plant of the appellant and conducted certain inquiries after drawing a mahazar and samples of water from different stages of processing being undertaken by the appellants. A show cause notice dated 3-10-95 was thereafter issued demanding duty for the period November, 1989 to 15th March, 1995. The Commissioner after considering the material on record came to a conclusion as under : - From the above, it can be seen that what is required to be added is mineral salts. The instruction does not envisage that Mineral Salts should be present as such in the min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/1/94-CX.I, dt. 20-12-94 prescribed as follows : - Please refer to Board s Circular No. 9/87-C.E. (F. No. 9/1/87-CX. I), dt. 28-7-87 on the subject noted above clarifying that Aqua Mineral Bisleri treated water is non-excisable. The process of manufacture of the product has been explained in Para 2 of this circular and is reproduced below - Water is treated with bleaching powder to eliminate injurious micro-organisms. Thereafter, it is purified by filtration. Subsequently, it is softened. Finally, it is sterlised to keep such drinking water free from bacteria and to avoid contamination during treatment . 2. It has been brought to the notice of the Board that in addition to processes given above, some manufacturers are also deminera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... increased in the final end-product while there is no perceptible in the concentration of certain other irons of mineral salts. When the sample tests of the overhead tank, the input water, and the demineralised water and the final product water ready for bottling are considered and compared. Therefore, it can be safely concluded that there has been an increase in the mineral salt concentration in the bottled water which was the final product. This concentration has been achieved by the processing, therefore it can be safely concluded that there has been a manipulation of the mineral contents of the water to meet a particular desired end-product specifications. Therefore, excisable manufacture takes place in the facts of this case as stipulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be equated with having an intention to evade which the required ingredient to invoke the longer period under the Central Excise law. We therefore, cannot consider that part of the demand which falls within the longer period of the proviso clause of the Section 11A(1) to be justified in this case. The demand for the period within six months from the date of issue could be however effected and after quantifying the same. (c) The plea that penalty cannot be imposed in this case on the appellants is well founded, since it is a fact that Board was seized of the classification of Bisleri brand of Aqua Mineral Water and it was in the knowledge of the Department and the Board that such a product is being manufactured. It is agreed by both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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