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2012 (9) TMI 640 - AT - Central ExciseValuation of physician samples - under the provisions of Rule 8 of the Rules r.w.s. 4 of the Central Excise Act, 1944 OR prorata value of the sales pack manufactured and cleared - Held that:- The issue is now squarely covered against the assessee as per Larger Bench decision in the case of Cadila Laboratories Ltd. (2008 (9) TMI 98 - CESTAT AHEMDABAD) that the appellant is liable to pay the differential duty that arose during the material period - the assesee has to pay the interest on differential amount. As there is no dispute to the fact that the appellant was discharging the duty liability on the physician samples under the provisions of Section 4 of the Central Excise Act, 1944 the issue being of interpretation, the penalty imposed under Section 11AC on the appellant seems to be unwarranted.
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