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Fredun Pharmaceuticals Ltd. (Shri N.B. Medora) Versus Commissioner of Central Excise, Mumbai

Valuation - modification of price list - declared value - comparable price - Held that: - there is nothing erroneous on the part of the appellants to discharge the duty liability on the price of the goods cleared by them as per the instructions of El .....

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at there is no dispute as to the fact that the Elder Pharmaceuticals had cleared the P & P medicaments to Indian Railways at the price on which appellant had discharged the duty liability. - Reliance placed on the decision of NATIONAL RAYON CORPN .....

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emand of duty not sustainable - appeal allowed - decided in favor of appellant. - Appeal No. E/3886, 3887/05 - ORDER No. A/89440-89441/16/EB - Dated:- 19-8-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Gaje .....

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e appeals are challenging the very same findings recorded in the impugned order, they are being disposed of by a common order. 3. Heard both sides and perused the records. 4. The issue involved in this case is regarding the demand of differential dut .....

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lied these P & P medicaments to the Indian Railways on contracted price. It is the case of the Revenue that the main appellant has to discharge the duty liability on the assessable value of the comparable price sold to Elder Pharmaceuticals in th .....

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ed are confirmed along with interest and penalties have been imposed. 5. In our considered view there is nothing erroneous on the part of the appellants to discharge the duty liability on the price of the goods cleared by them as per the instructions .....

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