TMI Blog2018 (3) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... esponding changes in the valuation rules and in accordance with which rule 8 of Central Excise (Determination of Price of Excisable Goods) Rules, 2000 was made applicable-a position which remains unchanged even after the coverage under MRP-based assessment for commercial goods to samples, the basis of the show cause notice for revising the valuation method will not sustain. Appeal allowed - decided in favor of appellant. - Appeal Nos. E/984 & 1237/2008, Appeal No. E/1041/2008 - A/85390/85392 - Dated:- 20-2-2018 - Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) Shri M.P. Baxi, Advocate for the appellants Shri Sanjay Hasija, Superintendent (AR) for the respondent ORDER Per : C J Mathew On subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h of the notices was reduced to ₹ 5000. 3. It is the contention of Learned Counsel for appellants that the decision of the Tribunal in Commissioner of Central Excise, Goa v. Cosme Remedies Ltd [2016 (344) ELT 379 (Tri-Mumbai)] has settled the issue in their favour and that the Hon ble High Court of Gujarat in Tuton Pharmaceuticals v. Union of India [2017-TIOL-2270-HC-AHM-CX], while considering different clearances effected by pharmaceutical manufacturers including that of physicians in the context of MRP-based assessment with effect from 7th January 2005, has held that 38 . From such provisions, it is absolutely clear that the Valuation Rules of 2000 would apply in the case where the duty of excise is levied under section 4 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awn by the subsequent circular which was in challenge before the Hon ble High Court of Gujarat in re Tuton Pharmaceuticals and was held to be inoperable. It would appear that the notification requiring adherence to the valuation methodology prescribed in section 4A of Central Excise Act, 1944 prompted the clarificatory circular which has since been set aside by the Hon ble High Court. Undoubtedly, in the impugned proceedings there has been no attempt to suggest that the valuation of the samples should be in compliance with section 4A of Central Excise Act, 1944 and, hence, the relief available to the appellant from the decision of the Hon ble High Court is not relevant here. Nevertheless, the cause for that circular is indubitably clear and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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