2008 (1) TMI 40

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..... spute relates to the assessable value of the aerated water manufactured by the appellant and supplied to M/s Surat Bottling Company under contract.  It is seen that there was earlier dispute about the price list which was held in favour of the appellant by the Commissioner (Appeals)'s order in Appeal No.486/96, dt.13.9.96.  Though the Revenue contend that they have challenged the said o .....

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..... Commissioner (Appeals) on the ground that the advertising expenses incurred by M/s Surat Bottling Co. are required to be added in the assessable value in as much as both are the franchisee of the same holding company M/s Pepsico India Holding Pvt. Ltd. and as such are related. 3.         We find that the goods have been supplied under a contract price, whic .....

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