JUDGMENT:

(With Civil Appeal No.4398 of 2003)

Dr. ARIJIT PASAYAT, J.

1. Challenge in these appeals is to the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal, Bangalore (in short the CEGAT). By the impugned judgment appeals filed by the revenue against the common order of Commissioner of Central Excise, Bangalore (in short the Commissioner) was dismissed. The Commissioner had dropped the proceedings initiated vide a show cause notice dated 4.5.1995 relating to availability of exemption under Notification Nos. 175/86 and 1/93.

2.Background facts, as projected by the appellant are as follows:-

Vide the Show Cause notice, it was alleged that M/s Brindavan Beverages Pvt. Ltd., (hereinafter referred to as BBPL) who were engaged in the manufacture of aerated water

and were the franchise holders to M/s. Parley Exports Ltd. (hereinafter referred to as PEL) in whose brand names they had manufactured goods viz., Limca, Thums Up, Gold Spot, had also manufactured aerated water in the name and style of Citra which was said to be brand name of M/s. Limca Flavours and Fragrances Ltd., (hereinafter referred to as LFFL), a holding Company of M/s. PEL. They had also manufactured goo