TMI Blog2019 (4) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... e of COMMISSIONER - CENTRAL EXCISE & CUSTOMS VADODARA - I VERSUS MARSHA PHARMA PVT LTD [2010 (9) TMI 1125 - GUJARAT HIGH COURT] where it was held that when different interpretations were possible, the extended period of limitation could not be invoked and penalty could not be levied. Thus, it cannot be said that appellant has suppressed any fact or had any malafide intention. Accordingly, the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of the department is that in both type of clearances, the duty should have been paid on the value which is pro-rata value of trade pack of the same medicament. 2. Shri SJ Vyas, Ld. Counsel appearing on behalf of the appellant submits that even though there was Board Circular of 2005 but the matter was not free from doubts and there were contrary decisions. The matter was referred to the Larg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the submissions made by both sides and perusal of the record, we find that matter can be decided on limitation without going into merits of the case. In the similar set of facts and law points where the demand has been held as time-barred was decided by the Hon'ble Gujarat High Court in the case of Marsha Pharma Pvt. Limited (supra), wherein in Para 4, the Hon'ble High Court has ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the officers of the department, but there is no such law laid down that the circular issued by the Board was binding of the assessee. Therefore, it could not be said that since the Board has issued a circular, the assessee was not entitled to entertain an opinion which was different from the circular issued. Tribunal was further of the view that the very fact that the earlier circular issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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