2022 (8) TMI 1101

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..... LD THAT:- These appeals are disposed off in terms of the judgment rendered by this Court in COMMR. OF CENTRAL EXCISE CUSTOMS, SURAT VERSUS M/S SUN PHARMACEUTICALS INDS. LTD. v ORS. [ 2015 (12) TMI 670 - SUPREME COURT] where it was 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. W .....

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..... Central Excise and Customs, Surat v. Sun Pharmaceuticals Inds. Ltd., 2015 (326) E.L.T. 3 (S.C.) in favour of the assessee. 2. In view of the above, we dispose of these appeals in terms of the judgment rendered by this Court in Commissioner of Central Excise and Customs, Surat v. Sun Pharmaceuticals Inds. Ltd., 2015 (326) E.L.T. 3 (S.C.). 3. As a sequel to the above, pending interlocut .....

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