2004 (2) TMI 597

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..... pondent. [Order per : C.N.B. Nair, Member (T)]. The respondent in the present appeal M/s. Dhillon Kool Drinks and Beverages Ltd., Panipat are a manufacturer of aerated water beverages syrup which are liable to Central Excise duty. On 10-6-99 the Central Excise Officers visited the factory premises of the respondent and carried out stock taking of finished goods. A shortage of aerated wat .....

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..... e matter in appeal before Commissioner (Appeals) Central Excise. That Commissioner upheld the duty demand but set aside the penalty on the ground that, when duty was paid before passing of an order under Section 11A(2) of the Central Excise Act, no penalty was attracted. In support of this, the Commissioner also relied on the decision of CEGAT in the case of Amritsar Crown Caps (P) Ltd. v. CCE, Ch .....

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