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2019 (4) TMI 122 - AT - Central ExciseValuation - physician samples - case of the department is that in both type of clearances, the duty should have been paid on the value which is pro-rata value of trade pack of the same medicament - time limitation - Held that:- Similar issue decided in the case of COMMISSIONER - CENTRAL EXCISE & CUSTOMS VADODARA - I VERSUS MARSHA PHARMA PVT LTD [2010 (9) TMI 1125 - GUJARAT HIGH COURT] where it was held that when different interpretations were possible, the extended period of limitation could not be invoked and penalty could not be levied. Thus, it cannot be said that appellant has suppressed any fact or had any malafide intention. Accordingly, the demand for the period April 2005 to December 2006 by issuing a show cause notice dated 11.03.2008, is time-barred - appeal allowed - decided in favor of appellant.
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