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1 - 3 of 3 (0.26 seconds)The Central Excise Act, 1944
Commissioner Of Central Excise & ... vs M/S Sun Pharmaceuticals Ind Ltd ... on 26 October, 2009
Reliance placed by the Ld. DR in the case of CCE, Daman Vs. Sun Pharmaceuticals Ltd., (supra) is not applicable to the facts of this case, as in that case the facts are not similar to the case in hand. In fact in that case, the delivery and distribution of physician samples were under the control of the assessee himself and the medical representative (who are the employees of the representative) distributed free samples to the physicians even after the sale of samples to M/s. Aditya Medisales Ltd., Bhiwandi. The sale to M/s.Aditya Medisales Ltd., was deliberately created on paper and therefore, cannot be said to be a transaction on principal to principal basis, the price is not the sole consideration. Hence, the reliance placed by the DR is not of no help.
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