TMI Blog2020 (5) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... where it was held that the physician samples manufactured and sold by Okasa Pvt. Ltd. to their principal, the transaction is on principal to principal basis. Therefore, whatever goods were sold by the appellant to their principal is correct transaction value in terms of Section 4. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 122 of 2011, 123 of 2011 - A/86715-86716/2019 - Dated:- 23-9-2019 - Hon ble Dr. D.M. Misra, Member (Judicial) And Hon ble Mr. Sanjiv Srivastava, Member (Technical) Ms. Anjali Hirawat, Advocate, for the Appellant Shri N.N. Prabhudesai, Supdt., Authorised Representative for the Respondent ORDER PER: DR. D.M. MISRA These two appeals are filed against order-in-appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an licensees. The said duty amounts were proposed to be recovered along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the learned Commissioner (Appeals) who in turn upheld confirmation of the demand but set aside the penalty imposed. Hence, the present appeals. 3. At the outset, the learned Advocate, Ms. Anjali Hirawat for the appellants, has submitted that the issue is no more res integra and settled by Hon ble Supreme Court in the case of CCE C, Surat vs. Sun Pharmaceuticals Inds. Ltd. 2015 (326) ELT 3 (SC) relating to sale of physician samples on principal to principal basis to customers. Also, the issue of clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ob work basis or on principal to principal basis. Therefore, the issue of valuation as regards the physician samples is not concerned with the present appellants. Rule 4 of Central Excise Valuation Rules, 2000 shall apply only in those cases where the manufacturer manufacturing the physician samples and they themselves supplying free sample in the market. In the present case, all the three appellants are not supplying physician samples free of cost either in case of job work basis or in the sale basis, the goods are sold to the principal. In such case, irrespective [of the fact that] it is physician samples, the valuation shall be governed by Section 4 of the Central Excise Act. In case of job work, the value should be in terms of principle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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