2004 (4) TMI 377

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant. Mrs. K.A. Mishra, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - All these appeals are directed against a common order of adjudication. Therefore, they were heard together and are disposed of under this common order. 2. The dispute relates to central excise valuation of aerated drinks, Thums Up/Coca Cola manufactured by M/s. Narmada Drinks (P) Ltd. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....inancial or other capabilities and had ceased to exist by the time investigation started. The Commissioner has recorded very detailed reasons for holding that the dealership was a sham. 4.  The appellants have contended that, apart from the fact that distributors were genuine, the other relevant facts also would show that findings are without any basis. The main contention of the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llants have also produced particulars of sale tax assessments of M/s. Chattisgarh Agency for the period 1995-96 and 1996-97. They have also produced banking details of M/s. Bilaspur Agency and Chattisgarh Agency, and registration under shop and establishment laws. During the hearing, learned Counsel for the appellant emphasised that all these documents had been verified by the Superintendent of Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t that these parties were having regular high value transactions with the bank. The sale tax return also shows that M/s. Chattisgarh Agency had a transaction of over Rs. 1 crore in 1995-96 Rs. 19.4 lakhs in 1996-97. 6. It is well settled that if normal price is available on ex-factory basis, that price is to constitute the assessable value for all the goods produced and removed by a manufa....