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M/s Mepro Pharmaceuticals Pvt Ltd. Versus Commissioner of Central Excise-Bhavnagar

2015 (10) TMI 837 - CESTAT AHMEDABAD

Denial of abatement claim - whether the MRP Price minus abatement should be the basis of valuation of free distribution of physician samples - Held that:- There is no clarity in the finding of the Adjudicating Authority, and therefore, it is difficul .....

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w. 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 way of remand - Decided in favour of assessee. - Appeal No : E/1161/2009 - Order No .....

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Authorised Representative ORDER Per: P.K. Das After hearing both the sides and on perusal of the records, we find that the appellant is engaged in the manufacture of P & P Medicaments classifiable under Chapter 30 of the scheduled to the Central .....

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f 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 i .....

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. 109 (Tri. - Mum) 2. The Learned counsel also submits that the Adjudicating Authority erroneously proceeded on the basis of Rule 10 A of the Valuation Rules, 2000. He submits that in this case, the brand owners had not supplied any goods to them. On .....

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