2011 (3) TMI 1225

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..... ran       These two appeals are directed against the Order-in-Original No.33/CEX/2007 dated 17.9.2007. 2. Relevant facts that arise for consideration are that the appellants M/s. Glenmark Pharmaceuticals Ltd. (hereinafter referred as M/s. GPL) was the manufacturer of P & P medicaments. They entered into  an agreement with M/s. Liva Healthcare Ltd. (hereinafter re .....

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..... Aggrieved on such order the appellants are before us. 2. The learned Counsel submitted that the issue involved in this case has been decided in their favour in their own case by the Bench as reported in 2008 (224) ELT 267 (Tri. - Mum.).  It is his submission that while in the final order dater 28.11.2007 the appeals were allowed when the period involved is the same but was in respect of ano .....

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..... of the judgement of the Supreme Court. 4.We have considered the submissions made by both the sides. 5. We find that the facts are undisputed in this case as medicaments were being manufactured under loan license basis from M/s LHL.It is also undisputed that M/s. LHL's discharge of duty liability was based upon the cost of production; as per the ratio laid down by the Hon'ble Supreme Court in t .....

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