2016 (7) TMI 552

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..... Govind Dixit, AR for the Respondent ORDER The dispute in the present appeal is to the valuation of physician samples being manufactured by the appellant  along with other regular medicament. Whereas the appellant have paid the duty on the physician samples on cost basis in terms of provisions of  Rule 8 of the Central Excise Valuation Rules, 2000,  the Revenues contention is that .....

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..... s that a part of the demand would fall outside the period of limitation.   Similarly, she submits that  inasmuch as during the relevant period there was confusion in the field  and  lot of litigations was going on  and there were various circulars of the Board, there could be no malafide  on the part of the assessee so as to impose penalty upon them.  & .....

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..... icating authority. 5.  As regards the penalty, we find that in similar set of facts and circumstances, Tribunal in the case of  M/s. Lupin Ltd. [2016-TIOL-412-CESTAT-DEL)]  have already held that there is no case for penalty.   We have also held that extended period of limitation is not available  to the Revenue inasmuch as there was no malafide in which case also, n .....

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