9911796707
TMI Blog2012 (11) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... registration. The appellants were also availing benefit of cenvat credit in respect of duty paid on inputs as well as capital goods under Cenvat Credit Rules. Appellants were also manufacturing and clearing physician sample packs for free distribution. The final product i.e. sale pack of the appellant was covered under the provisions of Section 4A of the Central Excise Act, 1944. The appellants used to discharge duty liability under the provisions of Section 4A of the Central Excise Act, 1944 for the sale pack but for clearances of "physician samples", appellants used to discharge the duty liability based upon the value arrived at on cost of production. The lower authorities felt that the valuation of the "physician samples" has to be done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ejected by the Revenue without any basis. It is also his submission that for the issue of discharge of duty liability of the physician samples sold by the assessee, coordinate Bench of this Tribunal in the case of CCE, Daman v. Sidmak Laboratories (India) Ltd. - 2009 (242) E.L.T. 255 (Tri. - Ahmd.) has clearly held that provisions of Section 4 will be applicable i.e. the transaction value should be applied. It is his submission that the entire demand is for the period 7-1-2005 to 31-12-2005 which is blatantly time barred. It is his submission that show cause notice was issued in November 2007. He would submit and draw our attention to the monthly returns filed by the assessee during the relevant period and draw our attention to the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant manufactured of their own products and of other principals to whom they have sold the physician samples. 7. As regards the physician samples manufactured by the appellant for other principals and sold the same to them under contractual obligations, it is seen that the said contracts have not been challenged by the Revenue in the proceedings initiated by the show cause notice. It is also noticed that the transaction value which has been declared by the appellant while clearing the goods from their factory premises has not been rejected. It is also not in dispute that the appellant has been discharging the duty liability on the said physician samples as per the invoices raised from his factory and cleared to the principal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be said that the ratio laid down by the Bench for the case of M/s. Sidmak Laboratories (I) Ltd. is upheld by the Apex Court hence we are of the considered view that the demand of the duty liability on the physician samples sold by the appellant to the principals, the assessable value as ascertained by the assessee and the duty liability discharged is correct and there is no reason for recalculating the assessable value based upon the value arrived at on pro rata basis of sales pack. 9. As regards the physician samples manufactured and cleared by the appellant of their own product, we agree with the learned DR that on merits the issue is covered against the assessee by the Larger Bench decision of this Tribunal in the case of Cadila P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the proviso to Section 11A(1) need be seen in context of Self Assessment Scheme/Voluntary Compliance." 11. It can be seen from the above reproduced findings recorded by the adjudicating authority, the adjudicating authority has not considered the submissions made by the assessee in the right perspective. It is not for the assessee to declare in their monthly returns whether the duty on such clearances of physician samples was being paid on prorata basis of value of MRP of the identical goods or otherwise but it was for the assessee to indicate the assessable value of the said goods. Having done so, the Revenue Authorities, did not raise any question or did not ask the assessee what is the basis of the assessable value, which has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
