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2016 (8) TMI 622 - CESTAT NEW DELHI

2016 (8) TMI 622 - CESTAT NEW DELHI - TMI - 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 foregoing and in the absence of any positive evidence to show that the adoption of value of physician samples on the basis of cost structure was with any malafide intention and appreciating the fact that duri .....

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icial) and Shri V.Padmanabhan, Member (Technical) 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 Shri R.K. Mishra for the appellant and Shri J.M. Sharma for the respondent we note that the respondent are engaged in the manufacture of pharmaceutical products. During the period relevant for the present app .....

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uthority along with interest and imposition 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 duty for the period 01.04.2006 to 31.12.2006. As such the issuance of subsequent show cause notice, by alleging suppression of facts, misstatement, etc. cannot be held to be sustainable, in terms of law de .....

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