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2018 (2) TMI 1485
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.... the Respondent ORDER M/s Coca-Cola India Pvt Ltd challenges order-in-appeal no. PUN-EXCUS-003-APP-005-14-15 dated 8^th May 2014 of Commissioner of Central Excise (Appeals), Pune - III in which order of the lower authority confirming demand of Rs. 2,62,429, along with interest thereof, and imposing penalty of like amount under section 11AC of Central Excise Act, 1944 was modified to reduce t....
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.... 4. Quality audit is not intended to protect the intellectual property of the concentrate used in manufacture of beverages but has a direct bearing on the product served to the customer; it is, therefore, an inextricable part of the manufacturing process. The nexus with the activity of manufacturing is thus undeniable. The decision of the Tribunal in Castrol India Limited v. Commissioner of Centra....