Per Jyoti Balasundaram : The respondents herein who are manufacturers of Soft Drink Concentrate (hereinafter referred to as SDC) falling under CETA Sub-heading 2108.99 filed declaration effective from 2.6.1998 under Rule 173-B of the Central Excise Rules, 1944 claiming benefit of Notification No. 5/98-CE dt. 2.6.1998 at Serial No. 7 of the Table thereto which provides concessional rate of duty at the rate of 8% to preparations in the nature of instant food mix falling under Chapter Heading 2108, for the product. It appeared to the Excise authorities that the product was not a food mix and therefore the benefit of Notification would not be admissible and that the product would attract Central Excise duty at the Tariff rate of 18%. For the period from June 1998 to February 1999, the respondents had cleared SDC on payment of duty at the concessional rate of 8% and therefore they had short levied and short paid differential duty at the rate of 10%. Hence, show cause notices dt. 21.12.98 and 22.4.99 were issued proposing modification of the declaration by denying the benefit of the notification, and proposing recovery of differential duty of Rs. 27,79,540/- and Rs. 99,73,245/- resp