9911796707
TMI Blog2006 (7) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Archana Wadhwa, Member (J)]. After dispensing with the condition of predeposit of duty and penalty, we proceed to take up the appeal itself with the consent of both sides. 2. The appellants are engaged in the manufacture of aerated water classifiable under Chapter 22 of CETA, 1985. During the period, 2000-2001 and upto June 2004, the appellant was draining the aerated w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 4. The appellant s defence pleas, as raised by the authorities below are as under : 1. That the goods have not attained RG-I stage and drainage takes place on production floor, hence there no bottling involved. As the goods have not reached the RG-I stage, no duty can be demanded on the same. 2. That adjudicating authority has failed to appreciate that the goods are not marketable and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not observed for remission, still the appellants are entitled to remission as the fact of either overfilling or under-filling of the bottles or the drainage are not disputed by the Department. Duty liability does not arise till manufacture is complete and marketable finished product come in existence. 5. That show cause notice is barred by limitation. Appellant was under bona fide belief t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f over-filled/under-filled bottles. The appellants have contended that in terms of the provisions of Weights and Measures Act they are required to fill the bottles with aerated water containing the declared quantity of goods. If the filling is more or less than the declared quantity, they are liable to penal action in terms of the said Act and the goods cannot be marketed. As such, it cannot be sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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