Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 509 - AT - Central ExciseWater- purified and supplied- The appellants are the manufacturers of aerated beverages which are excisable. The water supplied to the retail outlets is used to produce aerated beverages dispensed through vending machines. Revenue proceeded against the appellants on the ground that treated water so cleared was excisable. Duty demanded under Proviso to Section 11A of the Central Excise Act, 1944 interest was demanded. Equivalent Penalty under Section 11AC was imposed. The personal penalties of Rs.5,00,000/- each on Shri S. Sridhar Manager (Finance) and Shri K. Nageshwara Rao Manager (indirect taxes) was imposed under Rule 209A of the CE Rules. The respondents were aggrieved over the impugned order and approached the Commissioner (Appeals). The Commissioner (Appeals) held that the treated water is not excisable and therefore allowed the appeals of the respondents with consequential relief. Revenue is highly aggrieved over the impugned order. In the light of the decision of Crane Betel Nut Works [2007 (210) E.L.T. 171 (S.C.)], held that- the process undertaken for treatment of water did not result in the emergence of new product. Thus there is no infirmity in the order of Commissioner (Appeals), thus reject the revenue appeal.
|