TMI Blog2003 (12) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides. 2. This is the department s appeal against the order-in-appeal passed by the Commissioner (Appeals). The brief facts are that the respondents M/s. Pepsico India Holdings Ltd. had, while preparing the mix of Pepsi for manufacture of the final product, aerated water , noted that the mix so prepared was not up to the standard, and disposed of the same after intimation to the department. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue s appeal is on the ground that if such a refund claim is granted, it will be a bad precedent as there was no intimation to the Central Excise officer for disposal of such waste, which was necessary. It is also claimed that, the inputs were not wasted during the regular course of manufacture and the wastage occurred due to the company s negligence in mixing the inputs together. 4. On going thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents that they had intimated the fact of loss of inputs due to faulty mixing, vide their letter dated 14th July, 1999 with reference to the process of syrup preparation on 13th July, 1999. There is no comment in the Revenue s appeal as to whether the facts communicated through this letter are disputed and also there is no allegation of clandestine removal of the inputs. 5. Accordingly, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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