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TMI Blog2014 (7) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... facie basis to come to the conclusion that it was a notional value. - Following decision of Allianz Bio Sciences Pvt. Ltd. Vs. CCE, Puducherry [2012 (7) TMI 32 - CESTAT, CHENNAI] and Cadila Pharmaceuticals Ltd. Vs. CCE, Ahmedabad-II [2008 (9) TMI 98 - CESTAT AHEMDABAD] - Decided in favour of assessee. - E/2525/2011-DB & E/84/2012-DB - Final Order No .20408-20409 / 2014 - Dated:- 26-3-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affixed were cleared by assessing under Section 4(1)(a) of Central Excise Act, 1944. Taking a view that the assessable value of physicians samples also should have been determined under Rule 4 of Central Excise Valuation Rules, 2000 i.e. the value should have been determined based on the MRP of the goods, proceedings were initiated which has been culminated in confirmation of the duty demand with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants have adopted a self-determined notional value which is less than 25% of the proportionate MRP value of the comparable goods for payment of duty. This stand taken in the show-cause notice was adopted by both the lower authorities for confirming the demand and imposition of penalty. It was submitted by the learned counsel that the value was based on purchase orders and invoices and it was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee was clearing physician samples as free supplies and there was no sale. 4. The above observations would show that the reliance by the learned counsel for the appellant on the decisions of the Tribunal is appropriate and applicable and as already observed by us, the facts on record show that there is no basis for the conclusions reached by the original authorities and further the two precedent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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