2007 (8) TMI 614

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....narayan, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. YPP/538/SRT /2003, dt. 22-7-03. 2. Heard both the sides. 3. The relevant facts, in brief, are as follows : (a) The appellant is a manufacturer of soft drinks under agreement with Coca-Cola Company Ltd. (hereinafter referred to as CCC....

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....eration and therefore, he seeks setting aside the order of the Commissioner (Appeals) and restoration of the order of the original authority. He relies on the decision of CEGAT, New Delhi in the case of Steel City Beverages (P) Ltd. v. CCE, Patna, reported in 1994 (72) E.L.T. 80 (Tribunal) and also decision of CEGAT, New Delhi in case of CCE, Bangalore v. R.GAC Electrodes (P) Ltd., Bangalore, repo....

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.... which arises for determination in the present case is - whether the department has been able to show that the intrinsic price of aerated water was more than the price actually charged to the buyer? According to the department, the actual price was lower on account of incentives given by M/s. Britco, the supplier of concentrates to the assessee. As found by the adjudicating authority as well as by....