2018 (12) TMI 14

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....dly indulging in evasion of Central Excise Duty by resorting to under valuation of aerated water and post mix syrup commonly known as Bag-in-Box (BIB) under the brand names of Lehar, Pepsi, Miranda, Team, Soda etc. It was observed that the appellant/assessee were removing the aerated waters exclusively to their marketing company i.e. M/s Dhillon Kool Drinks, Babarpur/Delhi for further distribution and sale to various sub distributors. It was observed by the department that M/s Dhillon Kool Drinks, were extension of the appellant/assessee selling organization and the whole transactions were arrangement where the appellant/assessee have artificially bifurcated manufacturing and marketing and distribution expenses of their product and no forma....

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.... issue but the ld. Commissioner in remand proceedings, he has not considered the same. He further submits that the ld. Commissioner has not allowed the claim for sales tax on the bag-in-box. He submitted that the deduction on account of machine hire charges and repair and maintenance charges on PMX machines were allowed by this Tribunal in their own case for their philaur unit and therefore, the deduction on these charges cannot be denied to the appellant/assessee. He further pointed out that as per the definition of related person under Sectin 4.4(c) of the Central Excise Act, the marketing company cannot be termed as related persons and as such, there is no ground for confirmation of demand on the selling price of the marketing companies,....

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....the payment of such taxes, if any, by the appellants for the relevant period. The authority having not done the required exercise and merely on the basis or remarks on the invoices the matter having been disposed of, the same cannot be sustained and the matter need to be remanded to the authority to deal with the same afresh in accordance with provisions of law and to arrive at or correct finding based on the fact situation in the matter. As no other point is canvassed, the matter is remanded for the above purpose with the direction that the authority shall dispose of the matter as early as possible. Appeal accordingly stands disposed of, in the above terms. 7. On going through the remand order, we find that this Tribunal has categorical....