2013 (12) TMI 679

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for waiver of pre-deposit of duty of Rs.72,88,793/- along with interest and equal amount of penalty. 2. Heard both sides and perused the records. 3. The applicant is engaged in the manufacture of aerated water and fruit pulp based drink like 'Maaza Mango'. Aerated water is cleared on payment of duty and 'Maaza mango' is exempted from duty. The findings of the Commissioner is that the applicant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arate account in respect of crates. It is noticed that the Commissioner had not taken into consideration the submission of the applicant that they have not availed the credit on the crates used in the manufacture of the exempted final products namely 'maaza mango'. The decision cited by the learned AR in the case of CCE Vs. Nicholas Piramal (India) Ltd. (supra) will be looked into at the time of f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X