9911796707
TMI Blog2000 (3) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... n order. 2. The appellants M/s. Chattisgarh Beverages Pvt. Ltd. are engaged in the manufacture of Aerated Water of Pepsy brand and Lehar Soda. During the period in question they had three types of sales pattern which can be described as under :- (a) Sale to inter-franchise holders. (b) Sales to their wholesale dealers. (c) Sales to various other dealers. 3. Shri K.K. Anand submitted that since the sale with regard to inter-franchise holders and the wholesale dealers constituted 65% of the sales, and ex-factory gate price is available, that should be taken as basis to determine the assessable value relying upon the decision of the Supreme Court in the case of CCE v. Indian Oxygen Ltd. [1988 (36) EL.T. 723 (S.C.)], Shri P.K. Jain dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner to decide the issue afresh. The appellants may make use of this opportunity and adduce evidence in support of their claim during the re-adjudication proceedings. 5. Shri K.K. Anand submits that the Commissioner was not right in adding the transport expenses on the ground that they made profit out of the transport charges. He said that this position has been clarified by the Supreme Court in the case of Baroda Electrical Meters Ltd. v. Collector of Central Excise reported in 1997 (94) E.L.T. 13 (S.C.). On going through the facts and circumstances and in view of the decision of the Supreme Court, we accept the contention of the party that profit, if any, in case of transport charges cannot be added in determining the assessable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings given by the Commissioner. The relevant portion is as under : "I further find that the noticee has claimed that they have allowed Rs. 10/- par crate as trade discount to wholesale dealers by way of credit notes and actual value recovered from dealers is Rs. 88/- per crate for sweet drinks and Rs. 598/-per crate for soda instead of Rs. 98/- and Rs. 68/-as alleged in SCN. In support of their contention they have submitted affidavits of various wholesale dealers indicating that they have made payment to the noticee @ Rs. 88/- per crate for sweet drinks and Rs. 58/- per crate for soda. They also submitted minutes of their meeting held with wholesale dealers in the month of Jan. 94 to prove their contention that CBPL had agreed to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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