2012 (11) TMI 995

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..... lant : Shri Dhaval Shah, Advocate   For Respondent : Shri J.S. Negi, AR   Per : Mr. M.V. Ravindran;   This application is filed for the waiver of pre-deposit of amount of Rs. 90,223/- confirmed as differential duty, interest thereof and equivalent amount of penalty imposed under Rule 25 of Central Excise Rules, 2002.   2. After hearing both the sides for some time, we find .....

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..... 8 of the Central Excise (Valuation) Rules. The law that the physicians samples needs to be valued proportionately with the sale pack was settled by the Larger Bench of the Tribunal in the case of Cadila Pharmaceuticals 2008-TIOL-1668 CESTAT-AHM-LB. It would mean that till that time, two views were possible. If two views were possible for the valuation of physician samples, appellant s choosing a .....

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