2016 (12) TMI 1116

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..... Shri Vipul Agarwal for the respondent ORDER Per B. Ravichandran The appeal by the Revenue is against order dated 3.9.2009 of Commissioner (Appeals-I), Jaipur. 2. The respondents are engaged in the manufacture of pharmaceutical preparations. The dispute in the present case is relating to valuation of physician samples cleared by the respondents. The Original Authority held that such physician s .....

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..... ions of Section 4A are not attracted in such situation. Similar ratio has been followed in various other decisions of the Tribunal are as below:- (1) Themis Laboratories Pvt. Ltd. 2012(286)ELT 244(T-Mum) (2) Omni Protech Drugs Pvt. Ltd. -2011(274)ELT 377 (T-Mum) (3) Allianz Bio Science Pvt. Ltd. -2012(283) ELT 284 (T-Mad) (4) Piramal Enterprises Ltd.-2014-TIOL-CESTAT-MUM (5) CCE Vs.Sidma .....

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