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TMI Blog2012 (11) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... le value which has been worked out by him was correct. Having filed the monthly returns regularly with the authorities and the authorities having not raised any question on the issue of assessable value, appellant has not suppressed any material facts or vital information from the department - appeal filed by the assessee allowed - order set aside. - E/872/2008 - A/1945/2011-WZB/AHD - Dated:- 16-11-2011 - Shri M.V. Ravindran, Dr. P. Babu, JJ. REPRESENTED BY : Shri Prem Kumar Fancis, Consultant, for the Appellant. Shri R. Nagar, AR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. This appeal is directed against Order-in-Original No. 15/Dem/Vapi/2008 dated 23-4-2008. 2. The relevant facts that arises for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demands raised in the show cause notice along with interest and equivalent amount of penalty. 3. Learned counsel appearing on behalf of the appellant submits that the lower authorities have not considered the factual aspect of the case in its correct perspective. It is his submission that the valuation of the physician sample has to be done based upon the cost construction method. It is also his submission that the appellants' manufacturing activity consists of physician samples on their own account i.e. for the products manufactured by them for which physician samples are cleared and outright sale of physician samples to the customers. It is his submission that as regards the outright sale of physician samples to the customers, appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cals Ltd. v. CCE, Ahmedabad - 2008 (232) E.L.T. 245 (Tri. - LB) have laid down the law which clearly states that the physician samples have to be valued based upon the pro rata price of the sale pack of the very same said products. It is his submission that the appellant has not followed the law as has been laid down by the Larger Bench for the period in question and hence has mis-declared the value. It is his submission that that the limitation is correctly invoked as the appellant did not indicate in the monthly returns whether duty on such clearance of sample was being paid on pro-rata basis of the value of the MRP of the identical goods or otherwise. 5. We have considered the submissions made at length by both the sides and perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this bench held that the value of the sample should be in terms of Section 4. Aggrieved by such an order, the Revenue preferred Civil Appeal before the Apex Court in appeal No. D/1456/09. The said appeal was dismissed by Apex Court [2011 (270) E.L.T. A90 (S.C.)] by recording as under : IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. OF 2009 (D. NO. 1456 OF 2009) COMMISSIONER OF CENTRAL EXCISE, DAMAN ...APPELLANT VERSUS M/S. SIDMAK LABORATORIES (I) LTD. ...RESPONDENT ORDER Delay condoned. The Civil Appeals are dismissed. sd/- ....................... (S.H. KAPADIA) New Delhi, July 27, 2009 sd/- ......................... (AFTA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns were accepted by the lower authorities without any murmur. On the question of limitation, which was raised before the adjudicating authority, we find that the adjudicating authority has recorded the following findings. Regarding the contention of the assessee that the demand is time barred, I find that they have not declared in their monthly returns whether the duty on such clearance of physician samples was being paid on prorata basis of value of MRP of the identical goods or otherwise. They have not declared their contention to the department. Moreover it is patent to note that the initial burden of the department has gone with the statutory provision like approval/acceptance of list/declaration/defacement of duty paying documents e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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