2007 (8) TMI 634

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Archana Wadhwa, Member (J)]. - The appellants are engaged in the manufacture of mineral water packed in 24 litre containers. The said mineral water falls under Chapter 22 of Central Excise Tariff Act. The dispute in the present appeals relates to the issue as to whether the said mineral water cleared in 24 litre containers is leviable to duty of excise on the basis of maximum retail .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... been able to pinpoint any relevant rule or provision of the Act to the effect that the said containers are not required to be affixed on the MRP, though our attention has been drawn to a Notification issued under the said Act laying down the quantity in which mineral water and drinking water would be packed. However, we find that both the authorities below have not discussed the issue from the re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X