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1 - 2 of 2 (0.16 seconds)Commissioner Of Central Excise & ... vs M/S. Sun Pharmaceuticals Industries ... on 8 March, 2016
15. Reliance placed by the ld. DR in the case of C.C.E., Daman v.
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
6
Excise Appeal Nos.668, 670 of 2011 AND
Excise Appeal No.23 of 2012
price is not the sole consideration. Hence, the reliance placed by the
DR is of no help.
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