BANGALORE BOTTLING CO. (PVT.) LTD., REPRESENTED BY ITS DIRECTOR, SRI B.R. KIRSHNAIAH SETTY Vs. UNION OF INDIA (UOI), REPRESENTED BY THE MINISTER OF FINANCE, THE SUPERINTENDENT OF CENTRAL EXCISE AND DEPUTY COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) THE Petitioner is a private limited company, which I shall call as 'the Company'.

(2.) THE Company is manufacturing for sales aerated waters under different trade marks, viz., Gold Spot, Kismet, Rimzim and Parle's Soda. These sales are effected by the Company either to the customers at its factory premises or at their doors at different places. The bottles are filled by the drinks and corked at the factory and thereafter delivered to the customers. If the customers take the bottles at the factory premises they are not charged with any freight charges. But if the bottles are delivered at the customer's doors, then Rs. 2/ - per case of 24 bottles was charged extra, as freight charges. The respondent said that the said charges should also be included within the wholesale cash price for the purpose of levy of excise duty which the Company resisted.

(3.) WHILE challenging the appellate decision, the Petitioner has moved this court under Articles 226 and 227.