SANGHI BEVERAGES PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition under Articles 226 and 227 of the Constitution of India has been filed challenging the levy, assessment and recovery of the excise duty by the respondents on Coca -cola, Fanta -Orange and Fanta -Soda. In the alternative, the challenge is to the inclusion of transportation charges at the rate of Rs. 1.54 per crate in the assessable value of Coca -cola, Fanta -Orange and Fanta -Soda. A consequent prayer about the refund of the excise duty has also been made.

(2.) AT the time of the hearing of this petition, learned Counsel for the petitioner confined his challenge only to the inclusion of transportation charges in the assessable value of those items and abandoned other grounds of challenge We would, therefore, deal only with that question.

(3.) ACCORDING to the petitioner, the wholesale cash price of the three varieties of aerated water at the time of their removal from the factory and premises of manufacture and production were and have at all material times been as follows: -