2009 (3) TMI 318

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uty and penalty along with interest, which is upheld by the Commissioner (Appeals). Finding of the Commissioner (Appeals) is that the Circular was issued long back in 1975. Further, the Circular relates to breakage of glass bottles whereas in the present case, it is PET (Plastic) bottle. - on identical issue, the Tribunal in the case of Pepsico India Holdings Pvt. Ltd. v. CCE held in favour of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... peals) is that the Circular was issued long back in 1975. Further, the Circular relates to breakage of glass bottles whereas in the present case, it is PET (Plastic) bottle. Further, the appellants have not produced any evidence to prove that they have informed the department about availing the benefit of the said circular in respect of PET bottles. 3. It is seen from the show cause notice that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... return. Further, on the identical issue the Tribunal in the case of Pepsico India Holdings (P) Ltd. vide Order dated 4-9-2008 (supra) has held as under :- "2. Heard the ld. JDR, Shri Manish Kumar, who states that since the appellants are using plastic bottles instead of glass bottles used earlier, there is some doubt in respect of veracity of breakage claim. He also states that the appellants d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X