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2016 (8) TMI 880 - AT - Central ExciseDemand alongwith interest and penalty - sale of free samples to pharmaceutical companies - appellants had determined the value of physician samples under Section 4(1)(a) and adopted a notional transaction value for payment of duty under Section 4 rather than partly assessed under Section 4A on the basis of MRP and partly assessed under Section 4 on the basis of transaction value under Circular No.625/16/2002-CX dt. 28/02/2002 - Held that:- the issue is squarely covered vide the Final Order passed by Tribunal in appellants' own case for different/subsequent period. The appellant also submitted that the issue is covered by the judgment laid in CC Vs. Sidmak Laboratories (India) Ltd. [2008 (9) TMI 360 - CESTAT, AHMEDABAD] which was also upheld by the Hon'ble Supreme Court [2009 (7) TMI 1233 - SUPREME COURT]. By applying the dictum of judgments, the demand is unsustainable. - Decided in favour of assessee with consequential relief
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