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TMI Blog2006 (1) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri Manoj Krishna, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. According to the applicants herein, a mistake apparent from the face of the record arises in Tribunal s Final Order Nos. A/1076 to 1085/WZB/2005/C-I, dated 2-9-2005 insofar as it relates to Appeal Nos. E/1821/99, E/1273/2004 and E/3657/2004 which are the three out of the ten appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their further contention that no finding has been recorded on the submission that interest under Section 11AB and penalty under Section 11AC imposed upon them cannot be sustained, as the ingredients of these provisions are absent as there was no suppression and it was only a valuation issue. In the third appeal where the period of dispute is April, 2000 to November, 2002, the period from July, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of trade packs sold in the market was disallowed. However, while upholding the finding of the authorities below, the Tribunal has not recorded any finding on the submission that both discounts are required to be given to the assessees. Since the learned SDR submits that both the discounts were allowed while arriving at the assessable value of physicians samples and since this factual pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00, the demand for this period is not sustainable in view of our finding in para 8 in Appeal No. E/1820/1999 that Board s Circular dated 1-7-2002 will support the applicants contention that value has to be arrived at 115% of the cost of production of the samples and any demand worked out on any different basis does not have the force of law. We, therefore, hold that for the period July, 2000 to N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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