TMI Blog2018 (3) TMI 1535X X X X Extracts X X X X X X X X Extracts X X X X ..... xcisable Goods) Rules, 2000. The same was done in the instant case - refund rightly rejected - appeal dismissed - decided against Appellant. - Ex. Appeal Nos.377,378/07 - ORDER NO.F/O/76845-76846/2017 - Dated:- 23-8-2017 - Satish Chandra, President And Shri V. Padmanabhan, Technical Member Shri T. K. Mitra, Advocate for the Appellant Shri K. Chowdhury, Supdt. for the Department O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me was not allowed. Being aggrieved, the appellant has filed present appeals. 3. With these background, we have heard Shri T. K. Mitra, ld. Advocate for the appellants and Shri K. Chowdhury, ld. D.R. for the Revenue. 4. The ld.Counsel for the Appellant submits that as per the ratio laid down by the Hon ble Supreme Court in the case of Biochem Pharmaceuticals Industries Ltd. Vs. Commr. of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The same Circular was assailed before the Hon ble Bombay High Court in the case of Indian Drugs Manufacturer s Assocn. Vs. Union of India : 2008 (222) ELT 22 (Bom.), wherein it was observed that : 2. This petition is filed to challenge the validity of Circular No. 813 dated 25th April, 2005 issued by the Central Board of Excise and Customs, Government of India, New Delhi ( Board for short). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper to hold that the valuation of physicians samples be determined under Rule 11 read with Rule 4 and such a valuation would be reasonable and consistent with the principles and the general provisions of the Rules and the Act. The contention that the physicians samples must be valued under Rule 11 read with Rule 8 cannot be accepted because, Rule 8 applies to cases where the goods are not sold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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