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2016 (2) TMI 105 - AT - Central ExciseValuation - free distribution of physician sample - whether valuation is to be done on pro rata value of the sale pack of the said physician samples of medicines - Held that:- valuation of the physician sample of the medicines needs to be done on the basis of cost of production + 15% as profit margin Levy of penalty - Held that:- Since the issue of valuation of physician sample was being litigated during the relevant period, we're of the firm view that there is no necessity to visit the appellant with any penalty. Accordingly, penalty imposed by the lower authorities are set aside.
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