CCE, Allahabad (U. P.) Versus M/s. Coca Cola India Ltd. - Central Excise - CESTAT NEW DELHI - Tri - Addition of advertisement and publicity expenses in the assessable value of soft drinks - Penalty set aside on the ground that the ingredients for imposition of penalty on M/s. Coca Cola India Ltd. under Rule 209 A of the Central Excise Rules are absent Held that - The assessee had neither acquire possession of the excisable goods nor were concerned in removing, depositing, keeping, concealing, ................................... Central Excise - Case Laws
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