COMMISSIONER OF CENTRAL EXCISE, RAIPUR Vs. RAJ WINES

JUDGEMENT

(1.) WHEN the case was called none was present on behalf of the respondent. So the learned Senior Departmental Representative has been heard and the case records scrutinised to understand the arguments on both sides. M/s. Raj Wines, Raipur, is the marketing agent of M/s. Skol Beverages Ltd. (M/s. SBL) for the promotion and marketing of Indian manufactured foreign liquor/beer products of the said principal, in the State of Chhattisgarh. M/s. Raj Wines, Raipur had entered into agreements dated September 6, 2003, August 31, 2004 and April 1, 2005 with M/s. SBL for promotion and marketing of IMFL/beer. The activities/services provided by M/s. Raj Wines, Raipur, under the aforesaid agreements are as under :

(2.) M /s. Raj Wines, Raipur was providing these services to M/s. SBL since July, 2003.

(3.) The respondents explained the activities associated with the terms "primary claim/retailer scheme", "commission claim", "merchandiser expenses", "fixed office expenses and other expenses (label registration & brand registration, courier, NOC & excise on breakages)" as follows :