9911796707
TMI Blog2016 (3) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... e of CCE & C, Surat vs. Sun Pharmaceuticals Inds. Ltd.Commr. of Central Excise & Customs, Surat Versus M/s Sun Pharmaceuticals Inds. Ltd. & Ors. [2015 (12) TMI 670 - SUPREME COURT ] wherein held that the transaction in question was between the assessee and the distributors. Between them, admittedly, price was charged by the assessee from the distributors. What ultimately distributors did with thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JJ. Application(s) Involved: E/Early Hearing/21461/2015, E/Early Hearing/21462/2015, E/Early Hearing/21463/2015, E/Early Hearing/21464/2015, E/28582/2013-DB, E/28583/2013-DB, E/28584/2013-DB, E/28585/2013-DB, E/28586/2013-DB, E/28587/2013-DB, E/28588/2013-DB, E/28589/2013-DB, E/28590/2013-DB, E/28591/2013-DB, E/28592/2013-DB, E/28593/2013-DB For The Appellant : D. Arvind And Associates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreed and entered into by him with the brand owner. It is the case of the Revenue that such duty discharged and transaction value is incorrect and duty needs to be discharged on the pro-rata value of the sale pack of the said physician samples, as pharmaceutical goods are covered by MRP. 4. We find strong force in the contention raised by the learned counsel for the appellant that the issue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no price was charged, the case was not covered by the provisions of Section 4(1)(a) of the Act. This is clearly fallacious and wrong reason. The transaction in question was between the assessee and the distributors. Between them, admittedly, price was charged by the assessee from the distributors. What ultimately distributors did with these goods is extraneous and could not be the relevant consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 1990-1992/2012; C.A. No. 3338/2012; C.A. No. 268-269/2015; C.A. No. 6571-6575/2015; C.A. No. 3387-3389/2005; C.A. No. 2431-2432/2008 12.Since the same issue arises for consideration, following the aforesaid order, all the appeals of the Revenue stand dismissed. 5. In view of the foregoing and the authoritative judicial pronouncement, we hold that the impugned orders in all these appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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