2013 (12) TMI 978

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..... sioner of Central Excise [2008 (9) TMI 98 - CESTAT AHEMDABAD] - wherever applicant manufactured physician samples under a contract with the brand owner on transaction value, no further demand of duty is required to be confirmed – Pre-deposits waived till the disposal – Stay granted. - E/264/2011 - - - Dated:- 2-5-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri T. Ra .....

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..... such goods but sold to their customers for a price. The Commissioner (Appeals) set aside the adjudication order. We also notice that the Tribunal, in the applicant s own case, by Final Order dated 1.5.2012, as reported in 2012 (283) ELT 284 held that wherever applicant manufactured physician samples under a contract with the brand owner on transaction value, no further demand of duty is required .....

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