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This appeal is accordingly dismissed. In the facts and circumstances of the case, there shall be no order as to costs. Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ### Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622#4051#P. VENKATARAMA REDDI#Dr. AR. LAKSHMANAN. ###Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey andS 25734 Appeal (civil)#Appeal (civil) 4051 of 1996#1996#M/s Pepsi Foods Limited #Collector of Central Excise, Chandigarh #2003-11-25#25622# 4051#P. VENKATARAMA REDDI # Dr. AR. LAKSHMANAN. ### Appeal (crl.)#Appeal (crl.) 104-106 of 2003#2003#Bikau Pandey and Ors. #State of Bihar #2003-11-25#25623# 104-106#DORAISWAMY RAJU # ARIJIT PASAYAT. ### Appeal (civil)#Appeal (civil) 10906 of 1996#1996#Shanti Kumar Panda #Shakutala Devi #2003-11-03#25624# 10906#R.C. LAHOTI # ASHOK BHAN. ### Appeal (civil)#Appeal (civil) 11483 of 1996#1996#Amrendra Pratap Singh #Tej Bahadur Prajapati & Ors.