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M/s Lyka Labs Ltd Versus Commissioners of Central Excise, Customs and Service Tax

2015 (10) TMI 773 - CESTAT AHMEDABAD

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 .....

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o.: E/14064/2013 - ORDER No. A/11386 / 2015 - Dated:- 30-9-2015 - Mr. P.K. Das, Member (Judicial) AND Mr. P.M. Saleem, Member (Technical) For The Petitioner: Shri S P Sheth, Advocate For The Respondet: Shri Alok Srivastava, Authorised Representative .....

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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 .....

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ments classifiable under Chapter 30 of the scheduled to the Central Excise Tariff Act 1985. Show Cause Notices were issued for the period September 2006 to March 2009 proposing demand of duty on the samples cleared by the appellant. The issue is whet .....

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ction 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 .....

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this case, the brand owners had not supplied any goods to them. On the other hand, the Learned Authorised Representative on behalf of the Revenue submits that as per agreement, it is clear that the appellant company is controlled by the brand owners .....

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stantiate that the appellant company was controlled by the brand owner. But, there is no finding on determination of duty under Section 4A of the said Act. 3. In our considered view, there is no clarity in the finding of the Adjudicating Authority, a .....

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