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TMI Blog2017 (2) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... cided in favor of appellant. - E/1245/07, E/1462/07, E/132/08 & E/318/08 - A/85555-85558/17/EB - Dated:- 27-1-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. MP Baxi, Advocate for appellant Shri. NN Prabhudesai, Supdt. (AR), for respondent ORDER Per Raju 1. These four appeals have been filed challenging orders confirming demand of duty on physician s samples manufactured by the appellants on job work basis. The appellants in all the four cases have paid duty and the interest and they are not challenging the valuation of the goods cleared by them on job work basis. However, they are challenging the penalty imposed. In all four appeals, the appellants were manufacturing physicians sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sun Pharmaceuticals Industries Ltd. - 2015 (326) ELT 3 (SC ) and the Tribunal s order No.A/86426-86427/16/EB dated 25/2/2016 in the case of Cosme Remedies Ltd. 3. Learned AR relies on the impugned order. He also relied on the decision of the Tribunal in the case of Cadila Pharmaceuticals Ltd. 2008 (232) ELT 245 (Tri-LB). 4. We have gone through the rival submissions. We find that identical issue has been decided by the Tribunal in the case of Omni Protech Ltd 2011 (274) ELT 377 (Tri-Mum) . The said decision has also been affirmed by the Hon ble Apex Court in the case of Sun Pharmaceuticals (supra). The Hon ble Apex Court in the case of Sun Pharmaceuticals has observed as follows: 10. As mentioned above, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the instant case. The Tribunal in the said case observed as follows: 6. The issue in this matter before us is that whether the physician samples cleared by the appellants to the brand owner on payment of duty on the transaction value arrived at as per the formula laid down by the Hon ble Apex Court in the case of Ujagar Prints (supra) i.e. cost of raw materials + conversion charges or the physician samples manufactured on job work basis are to be cleared as per Section 4A of the Act i.e. less abatement on pro rata basis. The case law cited by the learned SDR are not relevant to the facts of the case as in those cases the manufacturers themselves manufacturing the physician samples and distributing the same to Physicians/Doctors free of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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