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M/s Centaur Pharmaceuticals Pvt. Ltd. M/s Centaur Drug House Pvt. Ltd. M/s Cadila Healthcare Ltd. And M/s Geno Pharmaceutical Ltd. Versus Commissioner of Central Excise Goa

Levy of penalty - whether the penalty under Section 11AC should be imposed in the fact that the dispute relates to valuation of physician samples and the duty and interest have been admittedly paid by the appellants? - Held that: - as regards valuation of physician samples, the issue was in dispute and various litigations were going on. Therefore the valuations of physician samples were not free from doubt as it involved the grave interpretation of the valuation law. The appellants were clearing .....

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amesh Nair In all the appeals, a common issue involved is whether the penalty under Section 11AC should be imposed in the fact that the dispute relates to valuation of physician samples and the duty and interest have been admittedly paid by the appellants. The fact of the case is that the appellants are manufacturing medicaments and clearing their physician samples, which were valued @ 110% of the cost of production and paid the duty thereon. The contention of the department is that the valuatio .....

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he appellant submits that the issue involved was the interpretation of law and the duty and interest was paid admittedly, therefore, there was no suppression of facts with intent to evade payment of duty. Therefore, the penalty under Section 11AC was not warranted. They submit that in an identical case of division Bench of this Tribunal, in one of appellant's case, the penalty was waived by this Tribunal vide Order No. A/85113/16/EB dated 4.12.2015. They also placed reliance on the following .....

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ue was in dispute and various litigations were going on. Therefore the valuations of physician samples were not free from doubt as it involved the grave interpretation of the valuation law. The appellants were clearing their goods under the cover of invoice and discharged the duty, therefore, there was no suppression of fact in order to invoke the penal provisions. This Tribunal in the case of Centaur Pharma vide order dated 4.12.2015, dropped the penalty wherein the following order was passed: .....

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