2015 (2) TMI 963

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..... 39;s circular dt. 8.9.1971 and 17.9.1975. The adjudicating authority has demanded duty only on the ground that the appellants have not followed the remission procedures. Following the ratio of judgement of the Hon'ble Allahabad High Court in Hindustan Coca-Cola Beverages Pvt. Ltd. (2013 (4) TMI 83 - ALLAHABAD HIGH COURT) and also Tribunal's decision (2009 (7) TMI 1135 - CESTAT NEW DELHI), .....

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..... ioner (Appeals) has rejected their appeal vide impugned order. 2. Ld. Advocate submits that as per the Board's circular No.ID/3/70-CX.8 dt. 8.9.1971 and No.261/ID/1/75-CX.8 dt. 17.9.1975 the percentage of breakages is below 0.5%, the assessee was not required to pay duty. He also relied on the following case law:- (i) Hon'ble High Court's judgement in the case of Hindustan Coca-C .....

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..... s 0.45% which is well below the limit of 0.5% prescribed by the Board's circular dt. 8.9.1971 and 17.9.1975. The adjudicating authority has demanded duty only on the ground that the appellants have not followed the remission procedures. Following the ratio of judgement of the Hon'ble Allahabad High Court in Hindustan Coca-Cola Beverages Pvt. Ltd. (supra) and also various Tribunal's dec .....

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