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TMI Blog2015 (10) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case. Therefore, it should be re-examined by the Adjudicating authority. In view of that, we set aside the said impugned order. The matter is remanded to the Adjudicating Authority - Decided in favour of assessee. - Appeal No.: E/14064/2013 - ORDER No. A/11386 / 2015 - Dated:- 30-9-2015 - Mr. P.K. Das, Member (Judicial) AND Mr. P.M. Saleem, Member (Technical) For The Petitioner: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is engaged in the manufacture of P P Medicaments classifiable under Chapter 30 of the scheduled to the Central Excise Tariff Act 1985. Show Cause Notices were issued for the period September 2006 to March 2009 proposing demand of duty on the samples cleared by the appellant. The issue is whether the MRP Price minus abatement should be the basis of valuation of free distribution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on behalf of the Revenue submits that as per agreement, it is clear that the appellant company is controlled by the brand owners. On perusal of the findings of the Adjudicating Authority, we find that, there is no clear finding on applicability of Rule 10A of the Valuation Rules. The Adjudicating Authority reproduced a portion of the agreement in the Adjudication order to substantiate that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt submits that their case is more strong than the case of M/s Mepro Pharmaceutics Pvt Ltd, which was opposed by the Learned Authorised Representative of Revenue. We find that both the sides are disputing on the facts and law of the case. Therefore, it should be re-examined by the Adjudicating authority. In view of that, we set aside the said impugned order. The matter is remanded to the Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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