{"id":74640,"date":"2003-12-17T00:00:00","date_gmt":"2003-12-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hindustan-coca-cola-beverages-vs-c-c-e-on-17-december-2003"},"modified":"2018-02-04T17:35:56","modified_gmt":"2018-02-04T12:05:56","slug":"hindustan-coca-cola-beverages-vs-c-c-e-on-17-december-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hindustan-coca-cola-beverages-vs-c-c-e-on-17-december-2003","title":{"rendered":"Hindustan Coca Cola Beverages &#8230; vs C.C.E. on 17 December, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Hindustan Coca Cola Beverages &#8230; vs C.C.E. on 17 December, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (166) ELT 409 Tri Del<\/div>\n<div class=\"doc_bench\">Bench: K Usha, N T C.N.B.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> K.K. Usha, J (President)  <\/p>\n<p> 1. Heard both sides.\n<\/p>\n<p>2. Duty demand is raised on the basis of the price shown at the rate of Rs. 10\/- per bottle of Coca Cola as per the advertisement board placed before three dhabas\/restaurants in Varanasi. The issue raised in these appeals is that even if the above three retailers have sold Coca Cola at the rate of Rs. 10\/- per bottle, it cannot be generalised and no demand could be raised on the entire product of the unit at Varanasi at the rate of Rs. 10\/- per bottle when the MRP shown was only at the rate of Rs. 9\/-. In the appeal memorandum, the appellant has stated that it has sold its product within Varanasi for more than 2,500 shops, dhabas\/restaurants and cinema halls. Therefore, reference to the price at the rate of Rs. 10\/- per bottle in advertisement board placed in front of three dhabas cannot be generalised.\n<\/p>\n<p>3. This is matter which has to be examined at the time of final hearing of the appeals. Since an arguable case is made out and also in the light of the submission of the appellants that it has incurred a loss of Rs. 2,000 crores and therefore, it has financial hardship, we exempt the condition from pre-deposit and grant stay of recovery. Appeals are posted for hearing on 11th February, 2004.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Hindustan Coca Cola Beverages &#8230; vs C.C.E. on 17 December, 2003 Equivalent citations: 2004 (166) ELT 409 Tri Del Bench: K Usha, N T C.N.B. ORDER K.K. Usha, J (President) 1. Heard both sides. 2. Duty demand is raised on the basis of the price shown at the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-74640","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hindustan Coca Cola Beverages ... vs C.C.E. on 17 December, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/hindustan-coca-cola-beverages-vs-c-c-e-on-17-december-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hindustan Coca Cola Beverages ... vs C.C.E. on 17 December, 2003 - Free Judgements of Supreme Court &amp; 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