Harish Chander, Member (J)

1. Aqueous Victuals Pvt. Ltd. has filed an appeal being aggrieved from order in appeal No. 378 -CE /KNP/85, dated 12.7.85 passed by Collector of CE. (Appeals), New Delhi. The appeal before the Collector (Appeals) was against order in original No. V/130/SRP/156/80/Pt. II, dated 18.2.84 despatched on 21.2.84. Collector (Appeals) had partly rejected the appeal and on certain issues had been remanded to the Assistant Collector for de novo adjudication. Thereafter, the Assistant Collector made de novo adjudication vide order dated 16-10-1985 and being aggrieved from the de novo adjudication order dated 16-10-1985, the assessee had failed an appeal to the Collector (Appeals) and the Ld. Collector (Appeals) had allowed the appeal vide order in appeal No. 12-CE/KNP/86, dated 24-2-1986. Being aggrieved from the aforesaid order the Collector of Central Excise, Kanpur has filed an appeal before the Tribunal. Since both the appeals pertain to the same period and the same appellant and order in original, the same are disposed of by this consolidated order.

2. M/s. Aqueous Victuals Pvt. Ltd. are manufacturer of aerated water falling under Tariff Item No. 1D of the C