2007 (8) TMI 550

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..... [Order]. The appellant challenges the order of the Commissioner (Appeals) passed on 22-3-2007, upholding the order-in-original by which the adjudicating authority had ordered recovery of Rs. 77.853/- as excise duty imposing penalty of the like amount, besides directing interest to be paid. The appellant seeks waiver of pre-deposit of the amounts of duty and penalty by this application. .....

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..... toring liquid . Even if pet bottle, which is made of plastic would, therefore, be a bottle. The learned authorized representative for the department submitted that, the expression breakage normally understood in the context of glass bottle, cannot apply to a pet bottle. This impression may not be correct. The word break in the present context means - spread into pieces under a blow, or strain, .....

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