TMI Blog2012 (11) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... & P Medicaments, cleared by them by applying pro-rata value of sale pack cleared by them – Held that:- Appellant had cleared physician samples by following the principles of cost control method as provided in Rule 8 of the Central Excise (Valuation) Rules. The law that the physicians samples needs to be valued proportionately with the sale pack - If two views were possible for the valuation of phy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has already deposited the entire amount of duty and interest thereof and seeking wavier of the penalty. We find that the issue involved in this lies in a narrow compass and hence we allow the application for waiver amounts involved and take up the appeal itself for disposal. 3. After hearing both the sides on the merits of the case, we find that a small point need to be decided by us is whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be faulted with. 4. In view of the foregoing, the appellant s appeal as regards the duty liability and interest thereof, is rejected while the penalty imposed by the lower authority under the provisions of Rule 25 of Central Excise Rules, needs to be set-aside and we do so. The appeal is allowed partly as indicated above. (Dictated and pronounced in the Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
