2015 (10) TMI 773

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..... ondet: Shri Alok Srivastava, Authorised Representative ORDER: Per : Mr.P.K. Das, After hearing both the sides and on perusal of the records, we find that the issue involved is as to whether the Physician Samples are required to be valued at the pro-rata basis of traded goods or the same are to be valued at transactions value or value determined by cost construction method. We find on the identi .....

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..... for the appellants, they have rightly cleared the samples to the brand owners on transaction value under Section 4 of the Central Excise Act, 1944. He submits that the issue is covered by the decision on the following case laws:- (a) Sidmak Laboratories (India) Ltd. 2009 (242) E.L.T. 255 (Tri. -Ahmd) (b) Geinova Laboratories India Pvt. Ltd. 2014 (300) E.L.T. 437 (Tri.-Mum) (c) Themis Laborat .....

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..... no finding on determination of duty under Section 4A of the said Act. 3. In our considered view, there is no clarity in the finding of the Adjudicating Authority, and therefore, it is difficult to decide the case on facts and law. Hence, the Adjudicating Authority is required to examine the case afresh after considering the submission of the appellants and the case laws relied upon by the appe .....

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