2008 (9) TMI 718 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant regarding the demand raised on physician's samples sold with duty payment. The Tribunal found that the assessable value under Section 4 was valid and rejected the use of Central Excise Valuation Rules. The demand was deemed barred by limitation, and the stay petition was unconditionally allowed.