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2005 (3) TMI 536

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..... , Advocate, for the Appellant. Shri Bijay Kumar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The claims for refund as detailed in the Annexure-A to this order, filed by the appellants herein, who are manufacturers of Pharmaceutical products, have been rejected on the grounds that they did not file declaration under Rule 173C of the Central Excise Rules .....

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..... i) uses such goods for manufacture or productions of other goods in his factory, or (iii) removes such goods for free distribution, or (iv) remove such goods in any other manner which does not involve sale, or (v) remove goods of the same kind and quality from his factories located in the jurisdiction of different Commissioners of Central Excise or Assistant Commissioner of Centra .....

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..... th the depots invoices and have also not considered the price circular which would show that both types of discounts were being offered at the time of removal of the goods, we set aside the impugned orders and remand the cases to the jurisdictional adjudicating authority for fresh decision in the light of the settled legal position and after examining the invoices and the price circular. He shall .....

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