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2016 (11) TMI 1345 - AT - Central ExciseDuty under protest - Rule 8 of the Valuation Rules - Sale of sample pack to distributor - Held that: - it appears that an identical issue came up before this Tribunal in the assessee s own case [M/s Bausch and Lomb Eyecare India Pvt. Ltd. vs. C.C.E., Jaipur 2016 (6) TMI 510 - CESTAT NEW DELHI] - wherein it was held that the Revenue's entire case for enhancement of the price is based upon the fact that the distributors were giving the said packs free of cost, as a promotional scheme. Revenue has otherwise not doubted the fact that the consideration received by the assessee from the distributor is not the consideration or something more has flown back - Appeal allowed - decided in favor of the assessee.
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