7. We have carefully considered the submissions made by the learned counsel for the parties.
8. That so far as the question of receiving direct or indirect consideration, it is squarely covered by the Tribunal's decision in Kwality Ice Cream Co. (supra) as has been held by the Tribunal itself. We have by a separate order upheld the view taken by the Tribunal, therefore, this issue need not detain us any further.
9. We do not find any merit in the submission of the learned counsel for the appellant that the Department was justified in invoking the extended period under Section 11A of the Act. The entire transaction between the parties was on the basis of the agreement which was within the knowledge of the Department from March-April, 1995. It is not the allegation in the show cause notice that the assessee has received any direct and indirect consideration over and above as to what has been agreed under the agreement. We have noticed in the connected matter (M/s. Kwality Ice Cream) that the price fixation was in accordance with the formula agreed to between the parties which has been specifically incorporated in the source agreement. The factum that source agreement was filed by the assessee and was within the knowledge of the Department from March-April, 1995 is not in dispute. In such view of the matter, we find no difficulty, whatsoever, to accept the contention of the assessee and the view taken by the Tribunal that the show cause notice issued on 27.3.2000 was barred by limitation. On the facts of this case, we are satisfied that the Tribunal has taken the correct view in the matter.
10. For the aforesaid reasons, we do not find any merit, whatsoever, in these appeals preferred by the Department. The appeals are, accordingly, dismissed.