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2003 (7) TMI 230

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..... advertisement cost incurred by them is partly shared by M/s. Britco Food Company Ltd. That company is also engaged in the manufacture of the same soft drink, though in cans and big bottles. Further, they are also the suppliers of concentrate of several drinks to the appellants. The impugned orders have held that the appellants should pay central excise duty on the amounts reimbursed to them by M/s .....

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..... [1997 (91) E.L.T. 540 (S.C.)]. We have heard the learned DR also. 3. M/s. Britco Foods and the appellants are manufacturers of the same soft drinks. Therefore, both benefited from the advertisement for the soft drinks. In such a case, the question of making one pay duty on the cost borne by the other party, as though that party was the sole beneficiary of the advertisement, cannot arise. This i .....

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