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2011 (3) TMI 372 - CESTAT, KOLKATADemand - Time barred - Appellant entered into agreement with Coca-Cola Company to use trade mark/brand name of Coca-Cola on the goods manufactured and for manufacture of its final product a non-alcoholic beverage base is sold by Coca-Cola to Appellant at agreed prices - Show Cause Notice was issued on 30-4-2008 on the ground that during the period 2003-2004 to 2005-2006 the Appellant suppressed the fact regarding the re-imbursement of expenses in respect of advertisement, marketing and sale promotion received from Coca-Cola the supplier of beverage base - as there is no evidence on record to show that Appellants are receiving any extra consideration from customers over and above the printed sale price on the goods hence the inclusion of cost of incentives received from the supplier of raw material i.e. from Coca-Cola to the assessable value is not sustainable particularly when the goods are assessable under Section 4 of the Act - Appellants are filing necessary returns regarding payment of duty on the basis of M.R.P, and when the M.R.P. was reduced the same was reflected in the monthly returns hence the allegation of suppression with intent to evade payment of duty is also not sustainable - Appeal is allowed
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