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Five Star Aqua Minerals V/S Commissioner of C. Ex., Cus. & S.T., Cochin


Company & Directors' Information:- STAR INDIA PRIVATE LIMITED [Active] CIN = U72300MH1994PTC076485

Company & Directors' Information:- S. N. S. (MINERALS) LIMITED. [Active] CIN = U51909WB1969PLC218838

Company & Directors' Information:- S. N. S. (MINERALS) LIMITED. [Active] CIN = U51909DL1969PLC005009

Company & Directors' Information:- P K P MINERALS PRIVATE LIMITED [Active] CIN = U14102TZ2005PTC011620

Company & Directors' Information:- S & S MINERALS PRIVATE LIMITED [Active] CIN = U14299TN1991PTC020474

Company & Directors' Information:- K & K MINERALS PRIVATE LIMITED [Active] CIN = U13209WB2004PTC098046

Company & Directors' Information:- M P MINERALS PRIVATE LIMITED [Active] CIN = U15543MP1992PTC018811

Company & Directors' Information:- V S A MINERALS PRIVATE LIMITED [Strike Off] CIN = U14200TG2012PTC083339

Company & Directors' Information:- J AND J MINERALS PRIVATE LIMITED [Active] CIN = U15543KL1996PTC010847

Company & Directors' Information:- N S P MINERALS PRIVATE LIMITED [Active] CIN = U55101DL2008PTC177401

Company & Directors' Information:- R M MINERALS PRIVATE LIMITED [Active] CIN = U24119DL1997PTC085775

Company & Directors' Information:- B L A MINERALS PRIVATE LIMITED [Active] CIN = U10102WB2001PTC094005

Company & Directors' Information:- J R MINERALS LIMITED [Active] CIN = U74899DL1988PLC032158

Company & Directors' Information:- R S MINERALS PRIVATE LIMITED [Active] CIN = U14219WB1999PTC088998

Company & Directors' Information:- S D MINERALS PRIVATE LIMITED [Active] CIN = U26914KA2006PTC109640

Company & Directors' Information:- S D MINERALS PRIVATE LIMITED [Active] CIN = U26914GJ2006PTC049513

Company & Directors' Information:- M J M MINERALS PRIVATE LIMITED [Active] CIN = U13209WB2005PTC101576

Company & Directors' Information:- ST MINERALS PRIVATE LIMITED [Active] CIN = U13201OR2013PTC016596

Company & Directors' Information:- S Y MINERALS PRIVATE LIMITED [Active] CIN = U14200TG2009PTC062535

Company & Directors' Information:- N G MINERALS PVT LTD [Strike Off] CIN = U14200WB2006PTC108257

Company & Directors' Information:- K B MINERALS PRIVATE LIMITED [Active] CIN = U14101RJ2007PTC023845

Company & Directors' Information:- R S G MINERALS PRIVATE LIMITED [Strike Off] CIN = U14200TN2013PTC090971

Company & Directors' Information:- STAR COMPANY LIMITED [Strike Off] CIN = U67120WB1927PLC005620

Company & Directors' Information:- M K AQUA MINERALS PRIVATE LIMITED [Strike Off] CIN = U41000DL2010PTC207239

Company & Directors' Information:- V S MINERALS PRIVATE LIMITED [Active] CIN = U10100WB2009PTC135549

Company & Directors' Information:- V-AQUA INDIA PRIVATE LIMITED [Active] CIN = U74900TZ2013PTC027719

Company & Directors' Information:- N M MINERALS INDIA PRIVATE LIMITED [Active] CIN = U15543KL1999PTC013429

Company & Directors' Information:- S M MINERALS PRIVATE LIMITED [Active] CIN = U13100OR2009PTC010663

Company & Directors' Information:- G R L MINERALS PRIVATE LIMITED [Strike Off] CIN = U51420OR2011PTC013286

Company & Directors' Information:- AQUA INDIA PRIVATE LIMITED [Active] CIN = U26914CH2012PTC034150

Company & Directors' Information:- G. J. MINERALS PRIVATE LIMITED [Active] CIN = U26990RJ2019PTC065080

Company & Directors' Information:- S B MINERALS PVT LTD [Strike Off] CIN = U22130WB1995PTC069369

Company & Directors' Information:- B G AQUA PRIVATE LIMITED [Active] CIN = U15543MH2006PTC166105

Company & Directors' Information:- Y AND M MINERALS (INDIA) PRIVATE LIMITED [Active] CIN = U26999MH2006PTC161368

Company & Directors' Information:- N. A. MINERALS PRIVATE LIMITED [Strike Off] CIN = U13100CT2010PTC021730

Company & Directors' Information:- S L K MINERALS PRIVATE LIMITED [Active] CIN = U27109HR2020PTC087651

Company & Directors' Information:- G S MINERALS INDIA LIMITED [Active] CIN = U14292TG2009PLC064614

Company & Directors' Information:- P N MINERALS PRIVATE LIMITED [Strike Off] CIN = U15500JH2013PTC001544

Company & Directors' Information:- MINERALS & MINERALS LIMITED [Active] CIN = U26990JH1970PLC000875

Company & Directors' Information:- FIVE STAR CORPORATION LIMITED [Strike Off] CIN = U70102HR2014PLC051553

Company & Directors' Information:- K M MINERALS PVT LTD [Strike Off] CIN = U13100WB1991PTC051010

Company & Directors' Information:- S M P AQUA MINERALS PRIVATE LIMITED [Strike Off] CIN = U15543TZ1995PTC006435

Company & Directors' Information:- R T MINERALS PRIVATE LIMITED [Strike Off] CIN = U74990TN2011PTC079428

Company & Directors' Information:- R S A MINERALS PRIVATE LIMITED [Strike Off] CIN = U13204DL2010PTC207421

Company & Directors' Information:- STAR T V PRIVATE LIMITED [Strike Off] CIN = U51395UP1985PTC007023

Company & Directors' Information:- V J MINERALS PVT LTD [Strike Off] CIN = U24299GJ1980PTC003822

Company & Directors' Information:- MINERALS CORPN OF INDIA PVT LTD [Strike Off] CIN = U74999MH1949PTC006914

Company & Directors' Information:- STAR OF INDIA LIMITED. [Strike Off] CIN = U99999CH1946PLC001119

Company & Directors' Information:- T T AQUA PRIVATE LIMITED [Strike Off] CIN = U05004OR1995PTC004118

Company & Directors' Information:- V P S MINERALS PRIVATE LIMITED [Active] CIN = U51909DL2012PTC241484

Company & Directors' Information:- G V P R MINERALS PRIVATE LIMITED [Active] CIN = U14109TG2002PTC038702

Company & Directors' Information:- P S MINERALS PRIVATE LIMITED [Strike Off] CIN = U13203DL2010PTC207360

Company & Directors' Information:- R K AQUA PRIVATE LIMITED [Strike Off] CIN = U15543PB2000PTC023739

Company & Directors' Information:- J D MINERALS PVT LTD [Strike Off] CIN = U51909WB1965PTC026338

Company & Directors' Information:- THE MINERALS CORPORATION LIMITED [Dissolved] CIN = U99999MH1952PLC010592

Company & Directors' Information:- J M D AQUA MINERALS PRIVATE LIMITED [Strike Off] CIN = U99999DL1998PTC097245

Company & Directors' Information:- S K MINERALS PVT LTD [Active] CIN = U14109MH1982PTC028201

Company & Directors' Information:- S R S K MINERALS PRIVATE LIMITED [Under Process of Striking Off] CIN = U14200RJ2013PTC043238

Company & Directors' Information:- M R N MINERALS PRIVATE LIMITED [Strike Off] CIN = U13203TG2014PTC096104

Company & Directors' Information:- A. S. STAR PRIVATE LIMITED [Active] CIN = U74999RJ2016PTC056637

Company & Directors' Information:- S P AQUA PRIVATE LIMITED [Strike Off] CIN = U15543PN2013PTC147824

Company & Directors' Information:- A G B MINERALS PRIVATE LIMITED [Strike Off] CIN = U10300DL2008PTC177455

Company & Directors' Information:- L N MINERALS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U10300DL2008PTC177554

Company & Directors' Information:- A B G MINERALS PRIVATE LIMITED [Strike Off] CIN = U13209DL2008PTC177818

Company & Directors' Information:- STAR O & M PRIVATE LIMITED [Active] CIN = U74999DL2015PTC281303

Company & Directors' Information:- B G N MINERALS PRIVATE LIMITED [Under Process of Striking Off] CIN = U10300AP2013PTC090061

Company & Directors' Information:- J & H MINERALS PRIVATE LIMITED [Active] CIN = U14200GJ2012PTC068497

Company & Directors' Information:- 1 TO Z AQUA PRIVATE LIMITED [Strike Off] CIN = U41000KA2015PTC082901

Company & Directors' Information:- K. D. STAR PRIVATE LIMITED [Active] CIN = U45201GJ2011PTC067973

Company & Directors' Information:- A G AND M MINERALS PVT LTD [Strike Off] CIN = U13209AP1986PTC006090

Company & Directors' Information:- K AND T MINERALS PRIVATE LIMITED [Strike Off] CIN = U14108TG2005PTC045901

Company & Directors' Information:- S. A. MINERALS PRIVATE LIMITED [Strike Off] CIN = U13209TG2006PTC050861

Company & Directors' Information:- A. T. MINERALS PRIVATE LIMITED [Strike Off] CIN = U13203CT2007PTC020303

Company & Directors' Information:- STAR LTD. [Dissolved] CIN = U99999MH1921PTC000957

Company & Directors' Information:- K N MINERALS PRIVATE LIMITED [Active] CIN = U24231GJ1972PTC002160

    Final Order No. 21598/2017 in Appeal No. C/208/2006-DB

    Decided On, 10 August 2017

    At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Bangalore

    By, THE HONORABLE JUSTICE: S.S. GARG
    By, MEMBER AND THE HONORABLE JUSTICE: B. RAVICHANDRAN
    By, MEMBER

    For Petitioner: Kuriyan Thomas, Advocate And For Respondents: Ezhilmathi, Advocate



Judgment Text


1. The appeal is against order dated 25-1-2006 of Commissioner (Appeals), Customs, Cochin. The appellants are engaged in production and sale of packaged drinking water. The dispute in the present appeal is relating to duty liability on such product. The appellant contended that the process undertaken by them is not amounting to manufacture and the packaged water is not liable to Central Excise duty. The Revenue on the other hand contended that in terms of Note 2 of Chapter 22 of the Central Excise Tariff, any process undertaken with reference to water to make it marketable to the consumer shall amount to manufacture. Considering the nature of processes undertaken by the appellant, the Revenue held that the resultant product is liable to excise duty and accordingly, proceeded against the appellant, resulted in duty confirmation of Rs. 8,71,048/- with imposition of equal amount of penalty under Section 11AC of the Central Excise Act, 1944. On appeal, the Commissioner (A) while confirming the duty liability, reduced the penalty to Rs. 2 lakhs. The Commissioner (A) dropped penalty of Rs. 2 lakhs imposed on the proprietor of the appellant firm. The learned counsel for the appellant submitted that the product produced and cleared by them is not a result of manufacturing process, as such, they are not liable to Excise duty. Regarding the findings recorded in the impugned order to the effect that excisability of the product was conceded by the appellant, the learned counsel submitted the same is an error. In the appeal before the Commissioner (A), they have categorically contested the excitability of the product. He further submitted that the appellants are simply packing the water with minimum process and there is no manufacture involved in such activity. Regarding penalties imposed on the firm, he submitted that the appellant is a small unit and the penalty of Rs. 2/- lakh is very harsh.

2. Heard the learned AR who supported the impugned order. We note that the provisions of Note 2 to Chapter 22 of the Central Excise Tariff Act are very clear and does not admit any ambiguity. The appellant did undertook significant processes as recorded in the original order. The natural water is treated with chemicals in different stages and finally water is packed in different size of jars from 200 ml to 20 litres affixed with brand name and then are cleared for market. The process undertaken by the appellant to make the product fit for market to the consumers is squarely covered by the said Chapter Note and the process is deemed to be manufacture for the purpose of levy. Regarding the penalty, we note that the original authority imposed penalty under Rule 173Q read with Section 11AC of the Central Excise Act, 1944. The penalty which is equal to the duty amount was reduced by

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the Commissioner (A) to Rs. 2 lakhs, which is almost 25% of the tax levy. Considering, the facts and circumstances of the case and plea of the appellant, we find that a penalty of Rs. 1,00,000/- (Rupees one lakh only) will meet the ends of justice. Except for this modification of penalty, the appeal is rejected.
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