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C.C.E. Jaipur Versus M/s. Ahlcon Parenterals (India) Ltd.

2016 (8) TMI 622 - CESTAT NEW DELHI

Valuation - physician samples meant to be distributed free of cost - cleared by adopting assessable value based upon the costing structure but the Revenue opined on the basis of the pro rata cost of the regular samples - Held that:- in view of the fo .....

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was answered by the higher authority in favour of the assessee and by appreciating that most of the pharmaceuticals manufacturers were adopting assessable value on the basis of cost data, we are of the view that no malafide intention can be attribute .....

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ical) Shri R.K. Mishra, DR for the Applicants Shri J.M. sharma, Consultant for the Respondent ORDER Being aggrieved with the order passed by Commissioner (A) revenue has filed the present appeal. 2. After hearing both the sides duly represented by Sh .....

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ant to be distributed free of cost by adopting assessable value based upon the costing structure. The Revenue by entertaining the view that the assessable value of physician samples has to be adopted on the basis of the pro rata cost of the regular s .....

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of penalty. 3. On appeal against the above order Commissioner (A) granted the relief on the basis of the limitation by observing that prior to the present show cause notice, the Revenue has earlier issued a show cause notice dated 30.4.2007 demanding .....

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ase of Nizam Sugar Factory Vs. CCE-1999 (114) ELT 429 (Tri-LB). He also observed that there is nothing on record to reflect upon any malafide on the part of the assessee. 3. Revenue s contention in the present appeal is that the issue of valuation of .....

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amples by paying duty on the lower assessable value have indulged in suppression thus justifying invocation of extended period of limitation. After carefully considering the submission made by both the sides we find that the issue of value of physici .....

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(Supra). Even in the said Larger Bench s decision, a minority view was expressed by one of the members constituting the bench. This fact leads to one factor that the issue involved is of legal interpretation and is capable of interpreting the same i .....

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