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2015 (10) TMI 1351 - CESTAT AHMEDABAD

2015 (10) TMI 1351 - CESTAT AHMEDABAD - TMI - Valuation of goods - Imposition of penalty - Held that:- Appellant is liable to pay duty on the physician samples under Rule 4 of the Valuation Rules. This fact was not disputed by the Learned Advocate on behalf of the appellant. Duty is payable under Rule 4 of the Valuation Rules as held by the High Court and that Larger Bench of the Tribunal. Thus, the Revenue has every right to demand the duty for the normal period of limitation under Section 11 A .....

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oner : Shri R.B. Pardeshi, Advocate And Shri N.S. Patel, Advocate For the Respondent : Shri J. Nair, Authorised Representative ORDER Per: P.K. Das Heard both the sides and perused of the records. 2. The appellants were engaged in the manufacture of Medicaments in trade packs (for sale) and in physician samples packs (for free distribution). There was a dispute on the valuation of the clearance of physician samples. The appellant paid duty as per provisions of Rule 8 of the Central Excise Valuati .....

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02. Commissioner (Appeals) upheld the adjudication order. 3. The Learned Advocate submits that the appellant paid duty following the Board Circular No. 643/34/2002-CX Dated 01.07.2002. It is further submitted that demand was confirmed on the basis of subsequent Circular No. 813/10/2005-CX Dated 25.04.2005 superseded the earlier Circular No. 643/34/2002-CX Dated 01.07.2002. The main contention of the appellant is that prior to Board Circular Dated 25.04.2005, the duty should be determined on the .....

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