9911796707
TMI Blog1998 (4) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... Campa Orange, Campa Tripp, Campa Lemon and Funday (Mango) falling under Chapter 22 of the Schedule to the CETA, 1985, under a franchise agreement with M/s. Campa Beverages (P) Ltd. who are the brand name owners. The premises of the respondents were searched on 28-6-1992 and certain documents were resumed from which it was revealed that during the period 15-5-1989 to 5-6-1992, the assessees had purchased 36 units of Campa Cola beverage base, 2 units of Campa Tripp beverages base from M/s. Campa Beverages P. Ltd. on excise gate passes; but the said quantity of beverage base had not been accounted for in the statutory raw material account viz. Form IV register. The sale of this quantity of beverage base was also confirmed by its manufacturer v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l account. Regarding the other 3 Gate Passes, he held that there was doubt regarding the receipt of the concentrates covered by these gate passes by the respondents. He also held that the defence of the assessees that certain quantity of crown corks were destroyed was substantiated by Form IV register and RT 3 returns. Regarding non-accountal on the bases of the franchise agreement, he held that a case of suppressed production cannot be made out only on the basis of formula contained in the agreement. He, therefore, dropped the proceedings. Hence this appeal. 2. We have heard Shri Sanjiv Srivastava, learned DR and Shri Alok Arora, learned Counsel. 3. We have carefully gone through the impugned order and find that the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem without payment of duty does not arise. 4. The learned DR has not been able to satisfy us that this finding of the adjudicating authority which is based on a number of factors and upon examination of the evidence on record should be dislodged and a finding that the respondents did actually received the concentrates and manufactured and cleared clandestinely aerated waters manufactured therefrom should be rendered. The second issue relates to the respondents having manufactured and suppressed production based upon the franchise agreement entered into between them and M/s. Campa Beverages P. Ltd. The finding of the adjudicating authority is that the yield contained in the franchise agreement is an ideal formula or the formula is for ide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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