https://www.taxtmi.com/caselaws?id=111691 The Appellate Tribunal CESTAT, New Delhi allowed the appeals against the rejection of the appellant-manufacturer's sale price to distributors for aerated drinks. The Tribunal found that the distributors were genuine and not dummies, as alleged by the authorities. It emphasized that the presence of sales to independent buyers at the same price level rendered the issue of sales to sole distributors irrelevant for determining the assessable value. The Tribunal set aside the impugned order, concluding that the finding of short-levy of duty was unjustified, and granted consequential relief to the appellants. en-us Thu, 15 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111691 The Appellate Tribunal CESTAT, New Delhi allowed the appeals against the rejection of the appellant-manufacturer's sale price to distributors for aerated drinks. The Tribunal found that the distributors were genuine and not dummies, as alleged by the authorities. It emphasized that the presence of sales to independent buyers at the same price level rendered the issue of sales to sole distributors irrelevant for determining the assessable value. The Tribunal set aside the impugned order, concluding that the finding of short-levy of duty was unjustified, and granted consequential relief to the appellants. Case-Laws Central Excise Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111691