2011 (4) TMI 1108

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..... spondent Per: B.S.V. Murthy: The appellant filed a refund claim with the Assistant Commissioner in respect of duty paid on physician samples cleared during the period from 10/02/2002 to 03/09/2002. The appellant had paid the Central Excise duty on the value determined on pro-rata of the sale-price of smallest packs.  W.e.f. 03/09/2002 the appellant adopted the procedure of valuation of p .....

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..... instructions issued by the Board in the Circular No. 643/34/2002-CX dated 01/07/2002 which provides for valuation under Rule 8 of Rules, 2000. The appellant contested the stand taken by the learned Commissioner (Appeals). It was submitted that the circular issued by the Board was only clarificatory in nature and, therefore, it cannot be said that it would be effective only from 01/07/2002. Furthe .....

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..... s circular is only clarificatory in nature. In any case, the original adjudicating authority did not have occasion to consider this issue.  3. Under these circumstances, we consider it appropriate that the matter has to be remanded to the original adjudicating authority for a fresh decision after considering the applicability of clarification issued by the Board for the whole period and al .....

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