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2012 (10) TMI 944 - AT - Central ExciseValuation - Valuation method to be adopted for physician samples manufactured and sold - Held that:- in view of the difference in facts existing in the case of Cadila Laboratories Limited [2008 (9) TMI 98 - CESTAT AHEMDABAD] and in the appellant’s own case, it was possible to entertain a belief that the case of the appellant could be differentiated. Therefore, I consider that mandatory penalty is not warranted in this case. Accordingly, the demand for duty and interest is upheld as not contested and penalty is set-aside - Decided partly in favour of assessee.
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