2015 (10) TMI 837

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..... e on facts and law. Hence, the Adjudicating Authority is required to examine the case afresh after considering the submission of the appellants and the case laws relied upon by the appellants and to pass order in accordance with law. Needless to say that, the Adjudicating Authority shall give proper opportunity of hearing before passing the order. The appeal filed by the appellant is allowed by wa .....

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..... rice minus abatement should be the basis of valuation of free distribution of physician samples. According to the Learned Counsel for the appellants, they have rightly cleared the samples to the 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. .....

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..... of the agreement in the Adjudication order to substantiate 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, and therefore, it is difficult to decide the case on facts and law. Hence, the Adjudicating Author .....

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