2011 (12) TMI 450

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...., for the Appellant. Shri Nitya Bagaria, Advocate, for the Respondent. ORDER Heard both sides. 2. The Revenue filed this appeal against the order of the Commissioner (Appeals) whereby the Commissioner (Appeals) held as under : "I observe that, the respondents are paying duty based on the transaction value. The Department has not provided any documentary evidence to establish th....

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....respondents are engaged in the manufacture of Patent and Proprietary Medicaments manufactured under the brand/trade name and sold to the brand name/trade name owners and the respondents are paying appropriate duty on the contract price. Show Cause Notices were issued in view of the audit objection on the ground that respondents are required to pay duty at the wholesale price at which the brand own....