2006 (10) TMI 47

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..... o. A/152/2006-WZB/Ah’bed, - Dated:- 19-10-2006 - [Order per : Jyoti Balasundaram, Vice-President]. - In this case the respondents manufacture pharmaceutical products for M/s. Alvetra Laboratories on loan licence basis and M/s. Alvetra Laboratories was selling the goods to M/s. Merind Limited. There was a vast difference between the price sought for approval by Alvetra Laboratories and the price .....

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..... , 1944 and approved the price lists of the respondents without any variation. 2.On appeal by the Revenue the Commissioner (Appeals) upheld the approval of the price lists and dismissed the appeal. Hence this appeal before the Tribunal. 3.No material has been adduced before us for rejection of the price list approved. If the price accepted by a proper officer is required to be altered then evid .....

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