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2016 (8) TMI 844
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....n, Advocate for the Appellants Shri G R Singh, AR for the Respondent ORDER The appellants are engaged in the manufacture of medicament. They are selling their finished goods to various buyers and one of the buyer is M/s. Sanat Products Ltd. The regular trade packs are being cleared by them on payment of duty in terms of section 4A of the Central Excise Act. &n....
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.... were ultimately being distributed by their buyer free of cost. 3. We find that the issue is no more res integra and stand settled in favour of the assessee by Hon'ble Supreme Court decision in the case of CCE, Surat vs. Sun Pharmaceuticals Indus Ltd. [2015 (326) ELT 3 (SC)] . It stand held that in the absence of any allegation of price at which the samples were being sold by the as....