2000 (9) TMI 99

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..... - Both these appeals are directed against the same order-in-original No. 17/2000 dated 4-5-2000 of the Commissioner of Central Excise, Delhi-III. The Commissioner passed the following order :- "Taking into consideration the facts & circumstances of the case, explained above I confirm the demand of Rs. 23,77,138/- and order its recovery from M/s. Haryana Drinks by invoking the extended period un....

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....llant-assessee, namely, M/s. Haryana Drinks Pvt. Ltd. The material facts giving rise to the valuation dispute are that appellants manufacture the soft drink 'Coke'. They purchase the Beverage Base for the soft drink from M/s. Britco Foods Co. Ltd. This supplier of beverage base is a wholly owned subsidiary of the Coca Cola Company Ltd. who is the brand name holder of the appellants' soft drink. M/....

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....ds. That transaction is entirely different from the transaction between the appellants and their soft drink dealers. The sale of soft drinks to dealers is on principal to principal basis and the sale price is the sole consideration for the same. It has, therefore, been submitted that the transaction between M/s. Britco Foods and the appellants regarding purchase of beverage base should not be brou....

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....enalties. 5.We have heard the learned Departmental Representative also, perused the records and considered the submissions made on behalf of the appellants. We find that this issue remains covered in favour of the assessee in the case of Coolade Beverages Ltd. & Ors. (supra). In that case, we upheld the finding of the Commissioner that what is relevant for the valuation of goods under Section 4 o....