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2016 (8) TMI 622 - AT - Central ExciseValuation - physician samples meant to be distributed free of cost - cleared by adopting assessable value based upon the costing structure but the Revenue opined on the basis of the pro rata cost of the regular samples - Held that:- in view of the foregoing and in the absence of any positive evidence to show that the adoption of value of physician samples on the basis of cost structure was with any malafide intention and appreciating the fact that during the relevant period the said legal issue was answered by the higher authority in favour of the assessee and by appreciating that most of the pharmaceuticals manufacturers were adopting assessable value on the basis of cost data, we are of the view that no malafide intention can be attributed to the assessee so as to invoke the longer period of limitation. - Decided against the Revenue
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