TMI Blog2006 (4) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri U.H. Jadhav, JDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. These are three appeals arising out of the same Order-in-Original. Two appeals have been filed by the Goa Bottling Company and Coca-Cola India Ltd. and third by the department. The appellants M/s. Goa Bottling Company are engaged in the manufacture of aerated water of various brands of Coca Cola Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of the soft drinks manufactured and cleared by the appellant during the period from 1-4-94 to 31-10-95 and therefore they were issued a show cause notice demanding duty amounting to Rs. 23,42,635/- and seeking to impose penalty under Section 11AC and Rule 173Q(2) and penalty under Rule 209A on M/s. Coca Cola. 4. The learned Advocate for the first appellant M/s. Goa Bottling submits that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EGAT) wherein it was held that the additional consideration in the form of appellants getting incentives from raw material (concentrate) supplier the same not to be added to the assessable value of the final product sold by the appellants to their buyers as the incentives are not flowing directly or indirectly from the buyers of final product. It was submitted that consequently no penalty under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on M/s. Coca Cola does not arise. 7. As regards the department s appeal on the ground that the Commissioner has failed to charge any interest under Section 11AB since we have held that no duty is required to be paid the question of charging any interest does not arise. The department s appeal is accordingly dismissed. 8. All the three appeals are disposed off in above terms. (Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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