https://www.taxtmi.com/caselaws?id=53307 The Tribunal upheld the Commissioner's decision to include royalty and service charges in the assessable value of food flavors, citing a Supreme Court ruling. The Tribunal found that the charges were integral to the sale of concentrate and noted the control exercised by the appellants over bottlers. The appellants were directed to pre-deposit a substantial sum within a specified time frame, failing which their appeals would be dismissed under Section 35F of the Act. A stay on recovery pending appeal was granted, with the case scheduled for expedited hearing due to the substantial amounts at stake. en-us Tue, 10 Aug 2004 00:00:00 +0530 Tue, 12 Oct 2010 15:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53307 The Tribunal upheld the Commissioner's decision to include royalty and service charges in the assessable value of food flavors, citing a Supreme Court ruling. The Tribunal found that the charges were integral to the sale of concentrate and noted the control exercised by the appellants over bottlers. The appellants were directed to pre-deposit a substantial sum within a specified time frame, failing which their appeals would be dismissed under Section 35F of the Act. A stay on recovery pending appeal was granted, with the case scheduled for expedited hearing due to the substantial amounts at stake. Case-Laws Central Excise Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53307