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2017 (11) TMI 2003 - AT - Central ExciseAvailment of remission of duty suo motto - leaked and burst bottles - manufacture of Water, Aerated Water, Soda Water, Fruit Pulp etc. - month of February 2008 and March 2008 - demand of duty with interest and penalties - applicability of Board's Circular dated 08.09.1971, with regard to allowable limit of breakage of bottles - HELD THAT:- The Board Circular is binding on the Revenue Officer as held by the Hon'ble Supreme Court in various decisions - Reliance can be placed in the case of M/S. PEPSICO INDIA HOLDINGS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-VII [2012 (8) TMI 409 - CESTAT, KOLKATA] where it was held that the allowance as indicated in the Board s circular does not relate to breakage owing to pressure-filling with CO2 and is relevant to breakage in course of handling. Even in that case, the physical verification vis-`-vis quantification of breakage is mandatory. Since the same could not be done, the benefit arising out of the Board s circular could not be extended. Appeal allowed - decided in favor of appellant.
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