9911796707
TMI Blog2012 (7) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... Arul, DR for the Revenue, we find that the appellants are engaged in the manufacture of medicaments, which are specified items under Section 4A of the Central Excise Act, 1944 requiring payment of duty on the basis of M.R.P printed on them. Apart from the regular medicaments, the appellants are also manufacturing physician samples. In some of the cases, such physician samples are being manufactured by the appellants on their own count and cleared for free distribution. In some cases, the samples are being manufactured by the appellants on behalf of other medicament manufacturing units, on job work basis. Such samples manufactured on job work basis are being cleared on payment of duty at the contracted price between the job worker and the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manufacturer, but are cleared on receipt of consideration, the excise duty is required to be paid on the transaction value. To the same effect is another decision of the Tribunal in the case of Omni Protech Drugs Pvt. Ltd. Vs CCE Pune - 2011 (274) ELT 377 (Tri-Mumbai) laying down that transaction value is to be taken as the assessable value when physician samples cleared to the brand owner on transaction values. Another decision of the Tribunal in the case of Softesule Pvt. Ltd. Vs CCE Mumbai 2011-TIOL-1439-CESTAT-MUM is to the effect that when physician samples manufactured and cleared to brand owners/ buyers on principal to principal basis for a consideration, which are further distributed by the buyer free of cost to physicians/doctor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to entertain the appeal filed by the Revenue. 7. We do not agree with the ld. advocate on the above point. On going through the Hon ble Supreme Court s decision in the case of Bal Pharma (supra), we find that the Hon ble apex court did not consider the merits of the case but rejected the Revenue s appeal by observing that the Tribunal s decision has relied upon the earlier decision in the case of Trinity Pharmaceuticals Pvt. Ltd. which decision was not appealed against by the Revenue. It was in this view of the matter that the Hon ble Supreme Court declined to entertain the appeal. As such, it cannot be said that the law declared by the Larger Bench in the case of Cadila Pharmaceuticals (supra) stands overruled by the Hon ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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