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Pepsi Foods Ltd. – Demand of Excise Department for penalty dismissed
Case Law Details
- Case Name
- Commissioner of Central Excise, Chandigarh Vs M/s. Pepsi Foods Ltd. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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The Supreme Court has set aside the penalty demanded by the excise authorities from Pepsi Foods Ltd because there was no intentional default on the part of the company. But the court overruled the excise tribunal on the question of inclusion of freight charges between Pepsi factory and Frito-Lay India. Till 1998, the company was selling its food products to Frito-Lay India, said to be a ‘related person’. Pepsi maintained that the sale occurred at its factory gate for purposes of excise duty. The authorities considered the price at which wholesalers got the goods from Frito-Lay. In this dis...
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