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2010 (10) TMI 1020 - AT - Central ExciseValuation - physician samples cleared by the applicant - Revenue’s contention is that the value of the physician's samples are required to be adopted on the basis of pro-rata value of the routine packs of the medicines - Held that: - the issue on merits is no longer res-integra and stands settled against the appellant by the Larger Bench decision in the case of Cadila Pharmaceuticals Ltd. Vs. CCE Ahmedabad [2008 (9) TMI 98 - CESTAT AHEMDABAD], where it was held that the appropriate rule governing the valuation of physician’s samples would continue to be Rule 4. Time limitation - Held that: - there was confusion in the field by various decisions of the Tribunal and ultimately the issue was settled by referring the same to the Larger Bench, the appellant cannot be held guilty of any suppression or misstatement with an intend to evade payment of duty - period of limitation invoked. The condition of pre-deposit of the entire duty and penalty stands waived, praising the ground of limitation - the impugned order set aside and matter remanded to Commissioner (Appeals) for decision on merits without insisting on any pre-deposit - appeal allowed by way of remand.
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