MOON BEVERAGES LTD. AND SACHINDRA Vs. CCE

JUDGEMENT

(1.) These are appeals at the instance of the assessee and its General Manager challenging the order passed by Commissioner of Central Excise, Meerut dated 29.1.2002. The appellant is engaged in the manufacture of Flavoured Ready Syrup (FRS) which is cleared in 18 litre canisters from the factory. They are sold to different dealers.

(2.) The issue for consideration in this appeal is whether M/s. Platinum Agencies Pvt. Ltd. (PAPL), one of its dealers is a related person and that assessable value of the goods has to be fixed on the basis of the price at which M/s. PAPL sells the same to its customers.

(3.) In the impugned order Commissioner took the view that M/s. PAPL is related to MBL as 17% of the publicity expenses incurred for Coca Cola Brands at the franchise level is shared by M/s. PAPL which would amount to additional consideration flowing to MBL. Aggrieved by the above, the assessee has come up in appeal.