The Customs, Excise& Service Tax AppellateTribunal, (CESTAT), Mumbai, Regional Bench, has recently while deciding upon an appeal filed before it by an appellant, held that excise duty is not demandable on the broken bottles of beverages. The aforesaid observation was made by the Tribunal when, the assessee, M/s. PepsiCo (I) Holdings Pvt. Ltd., a company…
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