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2015 (10) TMI 837 - AT - Central ExciseDenial of abatement claim - whether the MRP Price minus abatement should be the basis of valuation of free distribution of physician samples - Held that:- There is no clarity in the finding of the Adjudicating Authority, and therefore, it is difficult to decide the case on facts and law. Hence, the Adjudicating Authority is required to examine the case afresh after considering the submission of the appellants and the case laws relied upon by the appellants and to pass order in accordance with law. Needless to say that, the Adjudicating Authority shall give proper opportunity of hearing before passing the order. The appeal filed by the appellant is allowed by way of remand - Decided in favour of assessee.
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