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TMI Blog2016 (8) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... idence to show that the adoption of value of physician samples on the basis of cost structure was with any malafide intention and appreciating the fact that during the relevant period the said legal issue was answered by the higher authority in favour of the assessee and by appreciating that most of the pharmaceuticals manufacturers were adopting assessable value on the basis of cost data, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clearing physician samples meant to be distributed free of cost by adopting assessable value based upon the costing structure. The Revenue by entertaining the view that the assessable value of physician samples has to be adopted on the basis of the pro rata cost of the regular samples, raised demand of duty against the assessee by way of issuance of show cause notice dated 01.06.2007, for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee. 3. Revenue s contention in the present appeal is that the issue of valuation of physician sample stands decided by the Larger Bench decision of the Tribunal in the case of Cadilal Pharmaceuticals Ltd. vs. CCE Ahmedabad-2008 (232) ELT 245 (Tri-LB). As such it is their contention that the appellants having cleared the physician samples by paying duty on the lower assessable value have indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there were two streams of view on disputed issue, the assessee cannot be blamed for adopting a particular view. Reference in this regard is made to the Hon ble Supreme court s decision in the case Continental Foundation Joint venture Vs. Commissioner-2007 (216) ELT 177 (SC). In view of the foregoing and in the absence of any positive evidence to show that the adoption of value of physician sampl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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