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2011 (2) TMI 992 - CESTAT, AHEMDABADValuation of physician samples of medicaments, distributed free of cost by the appellants - the appellants have paid the duty on cost construction method for arriving at the assessable value of the same, the Revenue s contention is that the said samples are required to be assessed to duty on prorata basis of the value of regular packs - invoking extended period - Held that:- The demand raised beyond the limitation period is barred. However, inasmuch as the issue stands decided against the appellants, the demand within the limitation is required to be confirmed. We order accordingly and direct the lower authorities to quantify the same. As regards penalty it is to be set-aside laying down that it is a bonafide dispute of interpretation. Inasmuch as the demand is barred by limitation, penalty under Section 11AC is not warranted. Thus set-aside the penalty imposed on the appellants.
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