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2015 (10) TMI 773 - CESTAT AHMEDABAD

2015 (10) TMI 773 - CESTAT AHMEDABAD - TMI - Valuation - Whether the Physician Samples are required to be valued at the pro-rata basis of traded goods or the same are to be valued at transactions value or value determined by cost construction method - Held that:- both the sides are disputing on the facts and law of the case. Therefore, it should be re-examined by the Adjudicating authority. In view of that, we set aside the said impugned order. The matter is remanded to the Adjudicating Authorit .....

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of traded goods or the same are to be valued at transactions value or value determined by cost construction method. We find on the identical issue, in the case of M/s Mepro Pharmaceuticals Pvt Ltd Vs CCE, Bhavnagar vide order No A/11368/2015 dtsd 2nd Sept. 2015 the Tribunal remanded the matter to the Adjudicating Authority to decide afresh. 2. The relevant portion of the said decision is reproduced below: After hearing both the sides and on perusal of the records, we find that the appellant is e .....

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he brand owners on transaction value under Section 4 of the Central Excise Act, 1944. He submits that the issue is covered by the decision on the following case laws:- (a) Sidmak Laboratories (India) Ltd. 2009 (242) E.L.T. 255 (Tri. -Ahmd) (b) Geinova Laboratories India Pvt. Ltd. 2014 (300) E.L.T. 437 (Tri.-Mum) (c) Themis Laboratories Pvt. Ltd. 2013 (296) E.L.T. 109 (Tri.-Mum) 2. The Learned counsel also submits that the Adjudicating Authority erroneously proceeded on the basis of Rule 10 A of .....

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