2008 (1) TMI 40

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....hearing both sides, we find that the dispute relates to the assessable value of the aerated water manufactured by the appellant and supplied to M/s Surat Bottling Company under contract.  It is seen that there was earlier dispute about the price list which was held in favour of the appellant by the Commissioner (Appeals)'s order in Appeal No.486/96, dt.13.9.96.  Though the Revenue conte....

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....ce. The said price stands raised by the Commissioner (Appeals) on the ground that the advertising expenses incurred by M/s Surat Bottling Co. are required to be added in the assessable value in as much as both are the franchisee of the same holding company M/s Pepsico India Holding Pvt. Ltd. and as such are related. 3.         We find that the goods have ....