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TMI Blog2008 (9) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the impugned order passed by Commissioner (Appeals), Revenue has filed the present appeal. The issue relates to valuation of physician samples cleared by the appellant on payment of duty in terms of the provisions of Section 4 of the Central Excise Act, 1944. For better appreciation, we reproduce the relevant para of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prices are correctly determined by the appellants during the course of sale at the factory gate as per the provisions of Section 4(1)(a) of Central Excise Act, 1944. Under the circumstances, lower assessable value of sample packs does not hold any merit to allege undervaluation with an intent to evade Central Excise duty and calculation of value of sample packs on pro rata basis is not supported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Tribunal by the ld. SDR in the case of Blue Cross Laboratories Ltd. v. CCE, Mumbai - 2005 (202) E.L.T. 182 (Tri.-LB), laying down that assessable value in respect of physician samples is to be arrived at by taking into account the value of commercial pack, on pro rata basis, is not applicable to the facts of the instant case inasmuch as the physician samples in the present case are adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Inasmuch as the issue stands decided by the earlier decision of the Tribunal in the appellant s own case, we find no reason to take a different view. Accordingly, we set aside the impugned order and allow all the appeals with consequential relief to the appellants. 3. Inasmuch as the issue stands decided in the same respondents case, we find no merits in the Revenue s appeal and reject th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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