2005 (3) TMI 536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....asundaram, Shri Moheb Ali M., JJ. REPRESENTED BY : Shri V. Sridharan, Advocate, for the Appellant. Shri Bijay Kumar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The claims for refund as detailed in the Annexure-A to this order, filed by the appellants herein, who are manufacturers of Pharmaceutical products, have been rejected on the grounds that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... only if the assessees - (i)      sales goods through related persons, or (ii)    uses such goods for manufacture or productions of other goods in his factory, or (iii)   removes such goods for free distribution, or (iv)   remove such goods in any other manner which does not involve sale, or (v)     remo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d on 5-1-2005. However, since the authorities below have not examined this issue by co-relation of the excise invoice issued on clearance of goods from the factory with the depots invoices and have also not considered the price circular which would show that both types of discounts were being offered at the time of removal of the goods, we set aside the impugned orders and remand the cases to the ....