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Documents citing Duke And Sons (P) Ltd. vs Collector Of Central Excise on 29 December, 1989

Pepsi Foods Limited vs Collector Of Central Excise on 16 June, 1994

13 The applicant have relied upon the Tribunal decision in the case of Duke and Sons Pvt. Ltd. v. Collector of Central Excise reported at 1991 (55) E.L.T. 577. The learned SDR has stated that the facts in that case were distinguishable. While the facts have to be gone into in detail at the stage of the final disposal of the matter, prima facie it appears that in the case of Duke & Sons (P) Ltd. there was no evidence that the sale of concentrate and franchise fees were interlinked. In that case the agreements under which the franchise fees were paid, was entirely distinct, separate and independent from the sale of the concentrate to the buyers and there was no link between the two. In Para 8 of their decision the Tribunal have held as under :
Customs, Excise and Gold Tribunal - Delhi Cites 7 - Cited by 0 - Full Document

Pepsi Foods Ltd. vs Collector Of Central Excise on 18 October, 1995

The decision of the Tribunal in the case of Duke & Sons (supra) was given in the peculiar facts of that case where the Tribunal observed, "The agreement under which the buyers are permitted to use the trade mark is not filed either before the lower authorities or before us. Therefore, no views can be expressed as to whether it is interlinked with the sale of 'concentrate'. "In para 6 of that decision the Tribunal observed," There is no evidence on record to indicate that the 'concentrate' is sold only to those who also enter into agreement to buy the 'trade mark'." We have seen that in the present case, on the contrary, there is such evidence. Hence, it is in the present case, on the contrary, there is such evidence.
Customs, Excise and Gold Tribunal - Delhi Cites 12 - Cited by 1 - Full Document
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