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TMI Blog2023 (8) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... l) For the Appellant : None. For the Respondent : Mr. P. Saravana Perumal, AR. ORDER PER: D.M MISRA This appeal is filed against the Order-in-Appeal No. 94/2010 dated 16/02/2010 passed by the Commissioner of Central Excise (Appeals) Mangalore. 2. Briefly stated the facts of the case are that the appellants are manufacturers of P&P Medicines falling under Chapter Sub Heading 3003.10.00 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven Lakhs Thirty Five Thousand One Hundred and Sixty Seven only) with interest and proposal for penalty. On adjudication demands were confirmed. Aggrieved by the said order, they filed appeal before the Commissioner (Appeals). The learned Commissioner (Appeals) partly allowed all the appeals on limitation by setting aside the demand for the period 08/01/2005 to 31/03/2007 upholding the confirmatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. Vs. CCE, Bangalore vide Final Order No. 20687/2023 dated 14/07/2023. He submits that the Tribunal taking note of the principle of law settled by the Larger Bench of the Tribunal in the case of Cadila Pharmaceuticals Ltd. Vs. Commr. of C.Ex. Ahmedabad-II 2008 (232) E.L.T. 245 (Tri.-LB) and Hon'ble Supreme Court in Medley Pharmaceuticals Ltd. Vs. Commr. of C. Ex. & Cus., Daman - 2011 (263 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "41. Now coming to the valuation of the physician samples for the purpose of levy of excise duty, in our view, this issue need not detain us long in view of the decision of this Court in the case of Commissioner of Central Excise v. M/s. Bal Pharma [Civil Appeal No. 1697 of 2006] [2010 (259) E.L.T. 10 (S.C.)]. This Court has upheld the conclusion of the Tribunal that the physician's samples have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has also determined the valuation under rule 8 of the 2000 Rules by adding 15% profit to the cost of manufacture. Such a determination of the assessable value has not been accepted by the Supreme Court. The Commissioner (Appeals), therefore, committed no illegality." 6. We do not find any reason not to follow the judgment of this Tribunal in Amazon Drugs Pvt. Ltd's case. Consequently, follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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