TMI Blog2003 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The appellants herein are engaged in the manufacture of Ice-creams falling under Chapter 21.05 of the Schedule to the C.E.T.A., 1985. They filed price lists with effect from 10-3-94 and on scrutiny of the same it was found that the appellants company had entered into an agreement with M/s. Dharnendra Marketing Co. for marketing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirming the duty demand, disallowing the deductions claimed and imposing penalty of Rs. 25,000/- on the appellants. The Commissioner (Appeals) agreed with the finding of the Asstt. Commissioner that the appellants and M/s. Dharnendra Marketing Co. are related persons within the meaning of Sec. 4(4)(c) of the Central Excise Act, 1944, as having interest both directly and indirectly in the busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns. For example, he has proceeded on the basis of share holding. He has also found that the entire advertising charges and sales promotion is with the Marketing company and any expenses incurred by the appellants in regard to the above is required to be re-imbursed by the Marketing Company; that while selection of dealers/distributors for marketing their product is made by the Marketing Company, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants and the Marketing Company. He has found that extra commercial consideration earned by way of profit from the Marketing company accrued on account of the appellants. He has brought out the identity between the Marketing company and the appellants as well as the financial flow back. None of the above findings has been satisfactorily dislodged in the appeals filed before us. We also took note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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