2003 (7) TMI 332

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri J.M. George, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Kopran Ltd., the assessee, was, at the relevant time, engaged in the manufacture of pharmaceutical products - ampicillin trihydrate, amoxycillin trihydrate and cloxacillin sodium. The maximum retail price fixed for these three products was specified in the Drugs (Price Control) Order, 1987. The a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uestion much prior to issue of the notice, having come to know from an unreported decision of the Tribunal reported in the Excise Law Times that what was actually paid was the value. He says however, that the position has been settled by the judgment of the Supreme Court in Aluminium Industries v. CCE - 1998 (99) E.L.T. 486. In that judgment, the Supreme Court has held that in the case of goods fo....