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M/s. DD Pharmaceuticals Pvt. Ltd. Versus Commissioner of Central Excise

2016 (7) TMI 552 - CESTAT NEW DELHI

Valuation of physician samples manufactured along with other regular medicament - Held that:- The issue stand decided against assessee by the Honble Supreme Court decision in Medley Pharmaceuticals Ltd. [2011 (1) TMI 13 - SUPREME COURT OF INDIA ], a .....

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itation period. As admittedly, there was confusion in the field and there were various circulars issued by the Board supporting the assesses stand, the demand falling within the limitation period would be recalculated by the original adjudicating aut .....

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xtended period of limitation is not available to the Revenue inasmuch as there was no malafide in which case also, no penalty can be imposed - Excise Appeal No. 1418 of 2007 - FINAL ORDER NO. 51882 /2016 - Dated:- 4-5-2016 - Ms Archana Wadhwa, Member .....

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llant 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 the same should h .....

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adjudicated by the lower authority confirming the demand to the extent of ₹ 2.25 lakh approx. along with imposition of penalty. 2. Learned advocate appearing for the appellant fairly agrees that the issue stand decided against them by the Honb .....

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e 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 b .....

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bunals decision in the case of CCE, Surat vs. Sun Pharmaceuticals Indus Ltd. and others [2016-TIOL-10-SC-CX]. 3. Learned DR appearing for the Revenue agrees to the above proposition made by the learned Advocate. 4. In view of the fact that issue on .....

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