COMMISSIONER OF CENTRAL Vs. PINAKINI BEVERAGES (P) LTD.

JUDGEMENT

(1.) THIS is a Revenue appeal against the OIA No. 63/2004 -CE dated 29.09.2004 wherein the Commissioner (Appeals), after detailed examination of the case -laws, has upheld the 010 passed by the Additional Commissioner dropping demands along with interest and penalties. The Show Cause Notice proceeded to add in the assessable value the amount shared with regard to advertisement, marketing and sales promotion expenses during the period 01.09.1994 to 31.10.1995. On the plea for suppression of facts, the assessee took the view that there was no suppression of facts and even otherwise, they were not utilizing the benefit of advertising, sales promotion and marketing and the cost was not required to be added in the assessable value. The appellants relied on a large number of judgments on this very issue which, on examination, the Additional Commissioner and the Commissioner (Appeals) found to be applicable. The findings of Commissioner (Appeals) recorded in para 6 to 13 are re -produced herein below.

(2.) FURTHER , I find that (as was stated by the respondents and their learned Consultant) the Honourable Tribunal in the case of Haryana Drinks Pvt. Ltd. v. CCE, New Delhi: , in an identical case held thus:

(3.) THE appellants have challenged the demand of duty contending that the sale price of soft drinks manufactured by M/s. Haryana Drinks has no concern or connection with the purchase of beverage base from M/s. Britco Foods. That transaction is entirely different from the transaction between the appellants and their soft drink dealers. The sale of soft drinks to dealers is on principal to principal basis and the sale price is the sole consideration for the same. It has, therefore, been submitted that the transaction between M/s. Britco Foods and the appellants regarding purchase of beverage base should not be brought into the valuation of soft drinks. The appellants have submitted that this issue remains settled in favour of the assesses by the decision of a Larger Bench of this -Tribunal in the case of CCE, Meerut -I and Ors. v. Coolade Beverages Ltd and Ors. .