TMI Blog2018 (5) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... edly, price was charged by the assessee from the distributors. What ultimately distributors did with these goods is extraneous and could not be the relevant consideration to determine the valuation of excisable goods. When we find that price was charged by the assessee from the distributors, the Show Cause Notice is clearly founded on a wrong reason - appeal allowed - decided in favor of appellant. - E/1085/2011-E/1086/2011-DB, E/1095/2011-DB, E/1109/2011-E/1111/2011-DB, E/10184/2013-DB, E/10912/2013-E/10915/2013-DB, E/11427/2013-DB, E/11588/2013-DB, E/13936/2013-E/13937/2013-DB, E/11698/2014-DB, E/13033/2014-DB, E-13092/2014-DB, E/13167/2014-DB - A/10625-10645/2018 - Dated:- 9-4-2018 - DR. D.M. MISRA, MEMBER (JUDICIAL) And Mr. DEVENDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty, on the assessable value of the PS Packs, determined under Sec. 4(1)(b) of CEA,1944 read with Central Excise Valuation Rules,2000 by applying the pro rata price of the MRP declared on the Trade Packs. 4. Ld. Advocate for the appellant submits that conflicting judgments have been passed on the said issue. He submits that the issue is now settled by the Hon ble Supreme Court in their own case reported as Commissioner of C.Ex. Cus. Surat Vs. Sun Pharmaceuticals Inds. Ltd. 2015 (326) ELT 3(S.C.). 5. Per contra, Ld. AR for the AR submits that there is no dispute of the fact that the P.S. Packs were sold to the distributors at the transaction value, however, the department disputes the method of determination of assessable value under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... physician samples were cleared for free distribution and not sold within the meaning of clause (a) of sub-section (1) of Section 4 of the Central Excise Act, 1944 (hereinafter referred to as Act ) (as no consideration was involved), therefore, the value was required to be maintained as per clause (b) of sub-section (1) of Section 4 of the said Act. Thus, bringing the case out of Section 4(1)(a) of the Act and putting it under clause (b) thereof. A reference was made to the Central Excise Valuation Rules, 1975 (hereinafter referred to as Rules ). In the show cause notice, thus, provisions of Rule 6(b) of the Rules was sought to be applied and on that basis, it was proposed to have the same value at which the trade pack goods were sold. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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