2007 (4) TMI 589

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Respondent. [Order per : Archana Wadhwa, Member (J)]. The issue in the present appeals of the Revenue and the three appeals filed by Meridian Enterprises is identical and as such, all the appeals are being disposed of by a common order. 2. The issue relates to valuation of physician samples, which stand decided by the Larger Bench of the Tribunal in the case of Blue Cross - 2006 (2 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 006 (203) E.L.T. 102 (Tri.)] has held that inasmuch as the Circular was in effect during the time, valuation has to be arrived at in the light of the said Circular and Department cannot apply the new Circular for the retrospective period. 4. In view of the above, we set aside the impugned orders and remand all the matters to the original adjudicating authority for fresh decision in the light of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X