2004 (8) TMI 166

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..... ppeals arising out of the same adjudication order were taken up together for consideration and are disposed of under this common order. 2. Both the appellants are limited companies. The dispute is in relation to certain medicines manufactured by the appellant M/s. Ranbaxy Laboratories for the other appellant. The impugned order has proceeded to treat the two companies as related persons and has .....

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..... Ltd. v. CC.E. - 2002 (143) E.L.T. 244 (S.C.). 4. The perusal of the records shows that the manufacture was in terms of agreement which was purely commercial in character. The parties are limited companies. In these circumstances, the impugned order was in error in treating them as related parties. The demands are not sustainable. They are set aside. Since the demands are not sustainable, occasi .....

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