2007 (3) TMI 483

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..... rder per : Archana Wadhwa, Member (J)]. After hearing ld. DR Shri U.H. Jadhav, appearing in support of the ROM application and Shri A.P. Kolte, ld. Advocate appearing for the appellants, we find that Tribunal vide its Order No. A/1182/WZB/2005/C-II/EB, dated 10-10-95 (sic) (2005), after noting the concession made by both the sides that value of the physician samples has to be arrived at on t .....

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..... ribunal was never challenged by the appellant and was accepted by them. Even during de novo proceedings before Commissioner, their grievance only related to quantum of adjustments and not on the basic principle of cost factor as the assessable value. The said order of the Commissioner passed in de novo proceedings was challenged by them only on the basis of quantum of adjustment and not on the bas .....

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