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2018 (3) TMI 396 - AT - Central ExciseRefund of duty paid by their job worker on physician’s sample - Section 4A of the CEA - Held that: - the issue is no more res integra. Hon’ble Apex Court in the case of Sun Pharmaceutical Inds. Ltd. [2008 (9) TMI 992 - CESTAT AHMEDABAD], where it was held that lower assessable value of sample packs does not hold any merit to allege undervaluation with an intent to evade Central Excise duty and calculation of value of sample packs on pro rata basis is not supported by law. Matter is remanded to the original adjudicating authority to decide following the decision of the Hon'ble Apex Court in Sun Pharmaceutical Inds. Ltd. - appeal allowed by way of remand.
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