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TMI Blog2011 (4) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... that no discount had been passed on, there are no observations of the Commissioner on the submission that Chartered Accountant had verified the records and certified that the trade discount had been passed on. Further, the price declaration, the marketing pattern declaration, the invoices and the Chartered Accountant's statement which really formed basis of the whole case against the appellant has not been considered in depth and in detail. In view of the fact that the basic documents and the important submissions which go to the root of the issue, have not been considered by the Commissioner, thus the matter is required to be remanded to the Commissioner for a fresh decision - in favour of assessee by way of remand. - E/1464 & 1465/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. While the appellant's claim that BIB syrup is sold to Pepsi Cola India Marketing ('PCIM' for short) and two independent distributors by name of M/s. Sheena Agencies, Kalyan and M/s. Thirst Quenchers, Karjat. It is the department's stand that the two distributors were not, in reality, independent but only created to show that there was independent wholesale price available for the purpose of assessments since PCIM is appellant's subsidiary company and 98% of the product was sold through PCIM only. It is also the claim of the appellants that they were selling BIB syrup at the same price to PCIM as well as the independent buyers. PCIM and the independent distributors in turn sell the BIB syrup to various retail outlets where dispensers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was similar to the declarations filed on 12.02.2001. In all these price declarations the assessable values of different varieties of BIB syrups were arrived at based on the sale prices of PCIM in the same manner as declared in the price declarations filed on 25/09/1999. 2.2 The Assistant Commissioner of the Central Excise passed the Order in original dated 12.3.2001. In this Order the Assistant Commissioner held that the assessable value has to be arrived at based on the price at which the PCIM had sold the BIB syrup to their buyers and also held that machine usage charge for the PMX machine is includable in the assessable value of BIB Syrup. This order of the Assistant Commissioner was upheld by the Commissioner (Appeals) on an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the PCIM had sold the goods to their buyers as the assessable value in respect of BIB syrup manufactured and sold by the appellants to PCIM during the aforesaid period. 4. We have heard both the sides in detail. The matter was part-heard on 07/04/2011 and finally heard again on 19/04/2011. After hearing both the sides, we find that in this case some documents and submissions were not at all considered by the Commissioner and, therefore, the matter is required to be remanded. The appellants had submitted Chartered Accountant's statements to show that during the relevant period they had actually passed on the trade discounts and even though the discounts had not been claimed in the price declaration filed by them, they had actually passe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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