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2018 (5) TMI 8 - AT - Central ExciseManufacture - production and sale of packaged drinking water - Held that: - The natural water is treated with chemicals in different stages and finally water is packed in different size of jars from 200 ml to 20 litres affixed with brand name and then are cleared for market - The process undertaken by the appellant to make the product fit for market to the consumers is squarely covered by the said Chapter Note and the process is deemed to be manufacture for the purpose of levy. Penalty - Held that: - a penalty of ₹ 1,00,000/- (Rupees one lakh only) will meet the ends of justice. Appeal dismissed - decided against appellant.
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