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2013 (11) TMI 1222 - AT - Central ExciseAddition of advertisement and publicity expenses in the assessable value of soft drinks - Penalty set aside on the ground that the ingredients for imposition of penalty on M/s. Coca Cola India Ltd. under Rule 209 A of the Central Excise Rules are absent – Held that:- The assessee had neither acquire possession of the excisable goods nor were concerned in removing, depositing, keeping, concealing, selling or purchase of the goods manufactured by Varanasi Bottling Co. - Just because, they partially reimbursed the advertisement expenses incurred by Varanasi Bottling Co. the assessee cannot be said to be concerned in dealing with the excisable goods manufactured by M/s. Varanasi Bottling Co. ‘in any other manner’ under Rule 209 A of the Central Excise Rules, 2002, as the terms ‘in any other manner’ has to be construed in enjusdem generis with the preceding terms – Decided against Revenue.
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