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2018 (11) TMI 810 - AT - Central ExciseValuation - physician samples not sold but given free to the doctors - comparable price under Rule 4 of the Central Excise Valuation Rules - time limitation - Held that:- In view of the position now settled that the physician samples should be valued at the same rate at which similar goods are sold in the market even if the packing size is different, there is no infirmity on merits in the impugned order. The demand is therefore sustainable on merits. Time limitation - Held that:- It is evident from the two circulars issued by the Board, that there was sufficient confusion and even the Board was of the opinion initially that the valuation has to be done on cost construction basis. In such scenario, the assessee cannot be faulted for following such a practice even if it is incorrect as per the subsequent directions of the Board and the judicial pronouncements. There was a reasonable cause for the appellant to mistakenly value the goods on cost construction basis instead on the basis of comparable price under Rule 4 - the extended period of limitation cannot be invoked in this case and the demand for the extended period does not survive. The demand for duty within the normal period along with interest is upheld - Appeal allowed in part.
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