2013 (10) TMI 22 - HC - Central Excise

Valuation of Goods - physician s samples - The discrepancy in the method of variation in relation to the valuation of the product cleared for the market sale and of those cleared as physician s samples was revealed Held that - There cannot be two valuations for the physician s sample and for the open market sale - order does not suffer from any illegality and jurisdictional error. - Decided against the revenue.

Summary

The High Court of Punjab & Haryana dismissed an appeal under Section 35G of the Central Excise Act, 1944, challenging an order by the Customs, Excise and Service Tax Appellate Tribunal. The case involved a valuation discrepancy between physician's samples and products for market sale. The Tribunal ruled that there cannot be two valuations for these products, leading to the dismissal of the appeal.