1990 (7) TMI 264

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..... ndent. [Order per : D.C. Mandal, Member (T)]. -  The question to be decided in this case is whether the respondents were entitled to the exemption under Notification No. 71/78-C.E., dated 1-3-1978. They filed an application claiming refund of duty of Rs. 13,220.20 in respect of aerated water cleared by the respondents during the period 1-4-1980 to 15-4-1980. They manufactured aerated water .....

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..... heard the learned JDR in the matter and we have also gone through the records of the case. We observe that the issue in already decided by this Tribunal in order No. 285/286/89-D, dated 22-8-1989 following the judgments of Delhi and Bombay High Courts. We have no reason to take a different view than the view taken by the Tribunal in the decision cited supra. Following the said decision, we uphold .....

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