TMI Blog2006 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... E/3060/2005 E/3059/2005 Period 1-5-2003 to 29-2-2004 1-5-2003 to 29-2-2004 April, 2003 Duty Rs. 1,02,18,619/- Rs. 24,51,532/- Rs. 4,80,469/- Penalty Rs. 1,02,18,619/- Rs. 2,00,000/- Rs. 40,000/- Date of SCN 4-6-2004 29-4-2004 7-5-2004 2. Physician samples are packed separately and valued by the Appellants as provided under Rule 11 read with Rule 8 of the C. Ex. Valuation Rules, 2000 i.e. 115% (110% w.e.f. 6-8-2003) of the cost of production in terms of CBEC Circular dt. 1-7-2002 and duty was discharged accordingly on such physician sample ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in the case of Simplex Casting Ltd ., 2003 (155) E.L.T. 5 (S.C.), CCE v. Maruti Foam (P) Ltd. , 2004 (164) E.L.T. 394 (S.C.) especially para 7 thereof and Collector of CCE v. Kores (India) Ltd., 1997 (89) 441 (SC) and Bajaj Auto Ltd., 1996 (88) E.L.T. 355 (LB) by the ld. Advocates for the Appellants is well founded to support the contention that the valuation was to be done as provided for by circular dt. 1-7-2002 till the date it was rescinded and the department cannot recipe from that position and change its view and apply the new circular for the retrospective period. Therefore demands in contravention of the circular dt. 1-7-2002 and consequent penalties cannot be upheld. (b) Rule 4 of the valuation Rule snow being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be invoked in the facts of this case. (c) Tribunal in the case of CCE v. Mayo India Ltd. , 2001 (127) E.L.T. 192, Medley Pharmaceuticals Ltd. v. CCE, 2005 (183) E.L.T. 471 have held that Rule 4 of 1975 is not applicable for valuation of physician sample since Rule 4 is pari materia to Rule 4 of Valuation Rules, 2000 no reasons could be found by us to take a different view. (d) The case law relied upon by the ld. Adjudicator relate to the period when Rule 6(b)(i) of Valuation Rules, 1975 could be invoked. This Rule on a perusal provided for pro-rata application and the provisions of this Rule are appear to be consciously dropped vide Valuation Rules, 2000 w.e.f. 1-7-2000. Therefore the findings of the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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