9911796707
TMI Blog2004 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T) [Order per : Jyoti Balasundaram, Member (J)]. - All the above appeals involve common issues and are hence taken up together and disposed of by this common order. 2. The brief facts of the case are that the appellants herein are franchise bottlers of M/s. Pepsi Foods Ltd. and engaged in the manufacture of aerated water and Post Mix Syrup Concentrate falling under Chapter 22 of the Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated by the Commissioner vide his order dated 18-9-2003 wherein he upheld the charge that M/s. PKD and CKD are dummy units of the appellants, dropped the demand in respect of the clearances of aerated water as ex-factory price was available, but in respect of clearances of Bag-in-Box, adopted the price at which M/s. PKD and CKD were selling the same to the ultimate buyers. He allowed certa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In Appeal E/1280-1286/04, the Commissioner's order confirming demand of duty of Rs. 1,15,70,406/- together with interest and penalty of amount equal to duty disposes of the following show cause notices :- Sl. No. Date of Show-Cause Notice Period Involved Amount (in Rs.) 1. 16-7-1999 1-4-1997 to 31-10-1998 1,31,54,616/- 2. 4-6-1999 11/98 to 3/99 31,48,604/- 3. 29-10-1999 4/99 to 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally held that the duty on Bag-in-Boxes has been fixed to be discharged at the time of clearance of the same by the manufacturer. We find that the issue in dispute is no longer res integra as it has been settled by Tribunal in the case of Pepsico India Holdings (P) Ltd. v. CCE, Mumbai [2004 (163) E.L.T. 478 (Tribunal-Delhi)] wherein it has been held that lease charges on dispensing machine is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to deductions of repair and maintenance charges for PMX machine and rental charges for the same from the assessable value. The contention of the appellant that if these two deductions are held to be permissible no duty would be payable by them, is not disputed by the Revenue. We therefore set aside the impugned order for the above reasons and allow the appeal without going into the question as t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
