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2012 (11) TMI 254 - AT - Central ExciseDemand of duty – extended period of limitation – alleged that valuation of the “physician samples” has to be done on the basis of pro-rata value of such goods sold by the assessee i.e. on pro rata basis of MRP of the said products as per the provisions of Rule 4 of Central Excise Valuation Rules – Held that:- It is not for the assessee to declare in their monthly returns whether the duty on such clearances of physician samples was being paid on prorata basis of value of MRP of the identical goods or otherwise but it was for the assessee to indicate the assessable value of the said goods - assessable value which has been worked out by him was correct. Having filed the monthly returns regularly with the authorities and the authorities having not raised any question on the issue of assessable value, appellant has not suppressed any material facts or vital information from the department - appeal filed by the assessee allowed - order set aside.
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