TMI Blog2015 (9) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... ems in every polybag. This is for bringing in line with their own system of packing i.e. cratewise. We do not find any specific details so as to indicate that the packing was very different and that would reduce the cost of the product to almost half to one third. - respondent has not been able to produce any quantity discount schedule so as to justify such low values due to higher quantity. Similarly, respondent has not been able to product any costing data relating to packing so as to justify such lower values. - Decided in favour of Revenue. - Appeal No. E/1019/05-Mum, E/CO/327/05 - Final Order Nos. A/2999-3000/2015-WZB/EB - Dated:- 7-9-2015 - P. K. Jain, Member (J), J. For the Appellant : Shri N N Prabhudesai, Supdt (AR) Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the said order of the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) has accepted the price on two grounds i.e. the industrial consumer is also a type of wholesale buyer and since they were buying the goods in huge quantity the value cannot be rejected. The other factor that weighed with the Commissioner (Appeals) packing of goods sold to Coca Cola (India) Ltd. was different and therefore the declared price should be accepted. 2. Ld. AR submitted a copy of the agreement with Coca Cola (India) Ltd. and the respondent to prove that it was obligatory on the part of the buyer to advertise and promote the respondent's product. Ld. AR took us through agreement to support the contention that advertisement is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a 17 and 19 of the said judgment to support his contention. Ld. AR further submitted that this Tribunal in the following two case laws has taken the view that advertisement and publicity charges are additional consideration and submitted that in view of the same the value needs to be added. - CCE vs. R. Gac Electrodes P. Ltd. 1988 (33) ELT 485 - Killick Slotted Angles vs. CCE 1988 (35) ELT 647 3. None appeared on behalf of the respondent. However, a written submission was received wherein they have reiterated that prices are different due to the type of packing and manpower required on unit production. It was also submitted that no special concession was given to Coca Cola (India) Ltd. It was also submitted that expenditure on adve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th their own product. It was obligatory on the part of the buyer to advertise the respondent's product in all advertising done by Coca Cola (India) Ltd. on television and press. We also have gone through the show-cause notice and we find that the price offered to Coca Cola (India) Ltd. are in the range 35% to 55% of the normal wholesale price. We also observe that the so called special packing is not very different. CCI have asked the respondent to pack specific number of confectionary items in every polybag. This is for bringing in line with their own system of packing i.e. cratewise. We do not find any specific details so as to indicate that the packing was very different and that would reduce the cost of the product to almost half to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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