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2017 (2) TMI 315 - AT - Central ExciseImposition of penalty - job-work - manufacture of physicians samples on job work basis - Rule 4 of the Central Excise Valuation Rules applicable or not? Held that: - identical issue has been decided by the Tribunal in the case of Omni Protech Ltd 2011 [2011 (6) TMI 532 - CESTAT, MUMBAI], where it was held that in the case of Themis Laboratories Pvt. Ltd. (2011 - TMI - 207729 - CESTAT, MUMBAI - Central Excise) appellant has correctly valued their product i.e. cost of raw material inputs + job charges - Rule 4 not applicable. Appeal allowed - decided in favor of appellant.
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