2011 (9) TMI 1119

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....GMENT The revenue has preferred this appeal challenging the order passed by the Tribunal, which has held that as the assessee has already paid the duty as payable under law, the demand is unsutaibable and therefore they have set aside the demand and granted relief to the assessee. 2. The assessee is a job worker manufacturing pharmaceutical products mainly for M/s. Pfizer Limited. A demand was i....

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.... the duty is payable based on the sale price of the manufacturer. 5. Therefore, the issue between the parties, which arises for consideration in tis appeal, relates to the determination of the duty payable under the Act. The said determination of duty is to be done by the Apex Court under Section 130(L) of the Central Excise Act as held in the case of COMMISSIONER OF CENTRAL EXCISE vs. M/s MANGAL....