Per T.K. Jayaraman : All these three appeals have been filed by the Revenue against order-in-appeal No 56, 57 58/2007 (H-III) CE dated 29.11.2007 passed by the Commissioner (Appeals). We heard both sides.

2. The brief facts are as follows:-

The appellants are the manufacturers of aerated beverages which are excisable. They have water treatment plants in their factory for purifying and treating water which is captively consumed in the manufacture of aerate waters. Some quantity of treated water is supplied to few retail outlets selling beverages such as cocoa cola Thumpsup etc., through vending machines. The treated water was supplied through canisters embossed with monogram "COCOCOLA" or jerry cans/stainless steel tankers which do not contain any marking on them. The water supplied to the retail outlets is used to produce aerated beverages dispensed through vending machines. Revenue proceeded against the appellants on the ground that treated water so cleared was excisable. Duty demand of Rs. 54,65,757/- for the period from 26.12.97 to 31.3.06 was demanded under Proviso to Section 11A of the Central Excise Act, 1944 interest was demanded. Equivalent Penalty under Section 11AC w