https://www.taxtmi.com/caselaws?id=119508 The Tribunal upheld the impugned order and dismissed the department's appeals, ruling that manufacturers could sell bulk drugs below the prices fixed in the Drug (Price Control) Order (DPCO), and such lower prices constituted the normal price for determining the assessable value under Section 4 of the Central Excise Act. This decision was based on previous Larger Bench decisions and distinguished the appellant's reliance on a Supreme Court judgment, ultimately affirming the established position that selling below DPCO prices was permissible. en-us Thu, 16 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 15:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119508 The Tribunal upheld the impugned order and dismissed the department's appeals, ruling that manufacturers could sell bulk drugs below the prices fixed in the Drug (Price Control) Order (DPCO), and such lower prices constituted the normal price for determining the assessable value under Section 4 of the Central Excise Act. This decision was based on previous Larger Bench decisions and distinguished the appellant's reliance on a Supreme Court judgment, ultimately affirming the established position that selling below DPCO prices was permissible. Case-Laws Central Excise Thu, 16 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119508