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TMI Blog2007 (8) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... Veeraiyan, Member (T)]. This is an appeal against the order of the Commissioner (Appeals) No. YPP/538/SRT /2003, dt. 22-7-03. 2. Heard both the sides. 3. The relevant facts, in brief, are as follows : (a) The appellant is a manufacturer of soft drinks under agreement with Coca-Cola Company Ltd. (hereinafter referred to as CCCL). The appellant had received concentrate of several so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner (Appeals) and restoration of the order of the original authority. He relies on the decision of CEGAT, New Delhi in the case of Steel City Beverages (P) Ltd. v. CCE, Patna, reported in 1994 (72) E.L.T. 80 (Tribunal) and also decision of CEGAT, New Delhi in case of CCE, Bangalore v. R.GAC Electrodes (P) Ltd., Bangalore, reported in 1988 (33) E.L.T. 485 (Tribunal). 5. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he department has been able to show that the intrinsic price of aerated water was more than the price actually charged to the buyer? According to the department, the actual price was lower on account of incentives given by M/s. Britco, the supplier of concentrates to the assessee. As found by the adjudicating authority as well as by the Tribunal, the prices had to be reduced on account of concessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. 8. We find that the case of the appellant is identical to the case dealt with by Hon ble Supreme Court and, therefore, the Commissioner (Appeals) s findings are required to be sustained. The facts of the case in the decisions relied upon by the learned DR are different and therefore, they are not applicable to the facts of the present case. 9. The appeal by the department is rejected. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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