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Glenmark Pharmaceuticals Ltd. Versus Commissioner of Central Excise, Nashik

2016 (1) TMI 198 - CESTAT MUMBAI

Valuation - appellant had discharged the Central Excise duty on the physician samples cleared by them on the assessable value arrived at by the provisions of Section 4 of Central Excise Act, 1944 - Held that:- Issue is now settled against the appellants and the appellant has to discharge the duty liability on the physician samples by taking a value proportionate to the MRP of the sale pack of the medicaments. We are of the considered view that the contention raised by the learned representative .....

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nt period in question. We find that the invocation of Rule 25 of the Central Excise Rule is incorrect as the said Rule mandate penalty can be imposed only if there is a violation of the provisions of Rule which is not the case in here as the discharge of duty on the physician samples on an assessable value proportionate to MRP of the park was in dispute and decided by the Hon'ble High Court of Bombay in the case of Indian Drug Manufactures Association on 28/09/2006. If that be so, the appellants .....

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er For the Respondent : Shri. Ajay Kumar, Jt. Comm. (AR) ORDER Per M. V. Ravindran 1. This appeal is directed against Order-in-Original No. 06/CEX/2007 dated 25/07/2007 passed by Commissioner of Central Excise, Nashik. 2. Heard both sides and perused the records. 3. On consideration of the submissions made by both sides and on perusal of the records we find that the issue involved in this case is regarding the confirmation of the differential duty of ₹ 56,69,698/-, interest thereon and pen .....

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rch 2005, hence assessable value has to be calculated in accordance with the said provisions. 5. The representative of the appellant submits that they are not disputing the duty liability and have already discharged the same. They are only disputing the interest and the penalty imposed by the adjudicating authority. It is his submission that entire issue of whether the value of the physician samples of the medicaments cleared needs to be worked out on proportionate basis of the MRP of the sale p .....

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