P.C. Jain, Member (T)

1. Since common issues are involved in both the appeals a common order is being passed.

2. Brief facts of the case are as follows :-

2.1 The appellants herein are manufacturers of Aerated waters, namely soda and sweetened drinks falling under Tariff Item No. 1-D. They filed a classification list No. 8/83, dated 1-3-1983 in respect of financial year 1983-84 and another classification list No. 5/84, dated nil in respect of the financial year 1984-85. In both these classification lists the appellants claimed the exemption under Notification No. 148/82-CE dated 22-4-1982 (as amended) and while claiming the exemption the appellants declared their clearance values at Rs. 12,95,395.21 p during the financial year 1982-83, and at Rs. 11,15,631.54p during the financial year 1983-84.

2.2 During the course of verification of the appellants' sales invoices by the departmental officers, it was noticed by them that the total turnover of soda and sweetened drinks were Rs. 24,99,557.05 p during the financial year 1982-83, excluding sales tax, Central Excise duty and actual transportation cost. At this stage, it may be mentioned that what constitutes transportation cost is in