2016 (7) TMI 552

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..... y confirmation by the lower authorities is as per the declaration of law In view of the fact that issue on merits stands against the assessee, we uphold the demand confirmed against them but falling within the limitation period. As admittedly, there was confusion in the field and there were various circulars issued by the Board supporting the assesses stand, the demand falling within the limi .....

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..... an samples being manufactured by the appellant along with other regular medicament. Whereas the appellant have paid the duty on the physician samples on cost basis in terms of provisions of Rule 8 of the Central Excise Valuation Rules, 2000, the Revenues contention is that the same should have been discharged on pro rata basis by adopting the amount paid on regular pack of medicament. Accor .....

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..... in the field and lot of litigations was going on and there were various circulars of the Board, there could be no malafide on the part of the assessee so as to impose penalty upon them. Accordingly, she prays that demand beyond the period of limitation be set aside along with setting aside of penalty. For the above proposition, reliance is placed on the Tribunals decision in the case of C .....

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