2008 (9) TMI 992 - AT - Central Excise

Summary

Issues involved: Valuation of physician samples u/s 4 of the Central Excise Act, 1944.

The judgment pertains to the valuation of physician samples cleared by the appellant on payment of duty u/s 4 of the Central Excise Act, 1944. The impugned order passed by the Commissioner (Appeals) was challenged by the Revenue. The issue revolved around the difference in prices of sale packs and sample packs, with the adjudicating authority alleging undervaluation of the sample packs. However, the Tribunal noted that both sets of packs were meant for different channels with varying packing patterns, and the prices were correctly determined by the appellants at the factory gate as per Section 4(1)(a) of the Act. The Tribunal referred to a previous decision in the same appellant's case where it was held that the value at which physician samples are sold should be adopted u/s 4(1)(a) unless found incorrect and impugned. The Tribunal set aside the impugned order and allowed all appeals with consequential relief to the appellants, as the issue had already been decided in the appellant's favor in a previous case.

In conclusion, the Tribunal found no merits in the Revenue's appeal as the issue had already been decided in the same respondents' case. The appeal was rejected accordingly.