https://www.taxtmi.com/caselaws?id=43906 The High Court of Gujarat allowed the petition, setting aside the Assistant Collector's order and directing the recovery of excise duty based on the petitioner's price list. The Court instructed the refund of any excess duty collected by the respondents, concluding that the agreement between the petitioner and the buyer was at arm's length, supported by contractual provisions and the absence of buyer control over the manufacturing process. en-us Thu, 18 Jan 1990 00:00:00 +0530 Mon, 21 Jun 2010 17:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43906 The High Court of Gujarat allowed the petition, setting aside the Assistant Collector's order and directing the recovery of excise duty based on the petitioner's price list. The Court instructed the refund of any excess duty collected by the respondents, concluding that the agreement between the petitioner and the buyer was at arm's length, supported by contractual provisions and the absence of buyer control over the manufacturing process. Case-Laws Central Excise Thu, 18 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43906