2001 (8) TMI 1138 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents engaged in manufacturing aerated waters in aluminium cans, stating that duty was paid correctly as per Notification No. 22/97-C.E. The tribunal held that the notification applied only to aerated waters in bottles, not cans, and upheld the decision to drop the proceedings for recovery of allegedly short-paid duty.