2012 (12) TMI 917

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..... C. EX., AHMEDABAD-II [2008 (9) TMI 98 - CESTAT AHEMDABAD] - Decided in favour of assessee. - Appeal No.E/1354 to 1356/11 - - - Dated:- 10-12-2012 - MR.M.V. RAVINDRAN AND MR. B.S.V. MURTHY, JJ. For the Appellant: Shri Vinod Awtani (C.A.) For the Respondent: Shri K. N. Joshi (AR) JUDGEMENT Per: B.S.V. Murthy: 1. The appellant is engaged in the manufacture of Pharmaceutical Med .....

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..... of the Central Excise Act, 1944. 2. The ld. C.A. on behalf of the appellant submitted that the appellant has followed decision of the Larger Bench in the case of Cadila Pharmaceuticals [2008 (2322) ELT 245 (Tri.-LB)], wherein it was held that assessable value of physician s sample supplied free has to be arrived at based on the MRP of the same medicament on pro-rata basis. He submits that becaus .....

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