2013 (3) TMI 280 - AT - Central Excise

Inclusion of rental charges in respect of crate to the MRP - Held that - This issue is already settled by the Tribunal in the applicant s own case in HINDUSTAN COCA-COLA BEVERAGES P. LTD. Versus CCE ALLAHABAD (2006 (3) TMI 392 - CESTAT, NEW DELHI) against the Revenue. Accordingly, the pre-deposit of dues is waived and recovery of the same is stayed during pendency of the appeal. Stay petition is allowed.

Summary

The Appellate Tribunal CESTAT Mumbai waived the pre-deposit of duty amounting to Rs. 38,97,295/-, interest, and penalty for the applicant engaged in the manufacture of aerated water under brand names like Coca-Cola and Fanta. The issue regarding including rental charges in respect of crate to the MRP was settled in favor of the applicant by the Tribunal in a previous case. The recovery of dues is stayed during the appeal process. Both parties can mention the decision after the Hon'ble Supreme Court's ruling.