TMI Blog2016 (11) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... more has flown back - Appeal allowed - decided in favor of the assessee. - Central Excise Appeal No. 150 of 2009 - Final Order No. 55059/2016 - Dated:- 10-11-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Technical Member Shri Vipul Agarwal, Advocate for the appellant Shri G.R. Singh, A.R. for the respondent ORDER Per Justice (Dr.) Satish Chandra The present appeal is filed against the order dated 20.10.2008 passed by the Commissioner (Appeals), Central Excise, Jaipur in Appeal No.214/2008. The period in dispute is from April 2006 to March 2007. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Lens Care Solution falling under Tariff Heading 3307. The appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it appears that an identical issue came up before this Tribunal in the assessee s own case [M/s Bausch and Lomb Eyecare India Pvt. Ltd. vs. C.C.E., Jaipur 2015 TIOL 1495 CESTAT DEL] where it was observed as under :- 10. After hearing both the sides, we find that short question required to be decided in the present appeal is as to whether the value of Re. 1/- adopted by the appellant in respect of the small bottles of 60 ml of Lens Care Solution is the correct assessable or the value has to be raised, by adopting the value of the full commercial bottle of 120 ml. We note that an identical issue was considered by the Tribunal in the case of Sun Pharmaceutical Industries Versus Commissioner of C. Ex., Surat-II reported in 2005 (183) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. In the present case also, we find that the Revenues entire case for enhancement of the price is based upon the fact that the distributors were giving the said packs free of cost, as a promotional scheme. Revenue has otherwise not doubted the fact that the consideration received by the assessee from the distributor is not the consideration or something more has flown back. In the absence of any such allegation much less any evidence, the ratio of law declared by the Hon ble Supreme Court is fully applicable. 12. In view of the foregoing, we set aside the impugned order and allow the appeal with consequential relief to the appellant. 6. In view of the aforesaid legal position, we allow the appeal by setting aside the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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