2015 (10) TMI 837

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....S.S. Gupta, CA, Shri Mehul Jivani, C.A, Shri Anand Nainawati, Advocate For the Respondent : Shri Sameer Chitkara, Authorised Representative ORDER Per: P.K. Das After hearing both the sides and on perusal of the records, we find that the appellant is engaged in the manufacture of P & P Medicaments classifiable under Chapter 30 of the scheduled to the Central Excise Tariff Act 1985. Show....

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....judicating Authority erroneously proceeded on the basis of Rule 10 A of the Valuation Rules, 2000. He submits that in this case, the brand owners had not supplied any goods to them. On the other hand, the Learned Authorised Representative on behalf of the Revenue submits that as per agreement, it is clear that the appellant company is controlled by the brand owners. On perusal of the findings of t....