2016 (11) TMI 350

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..... the instructions of Elder Pharmaceuticals who had contracted with Indian Railways for supply of medicines. The medicines were supplied based upon the contract during 16.01.2000 to 30.08.2000 when transaction value was in force except for the month of June 2000. We find that there is no dispute as to the fact that the Elder Pharmaceuticals had cleared the P & P medicaments to Indian Railways at th .....

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..... llants are directed against Order-in-Appeal No. BR/221 222/TH-II/05 dated 24.08.2005. 2. Since both the 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 duty on the supplies made by the appella .....

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..... iew 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 Elder Pharmaceuticals who had contracted with Indian Railways for supply of medicines. The medicines were supplied based upon the contract during 16.01.2000 to 30.08.2000 when transaction value was in force except for the month of June 20 .....

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