2017 (12) TMI 548

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that issue on valuation of free supply of physician’s samples was contentious and interpretation of valuation of provision was involved. The board circular dated 1-7-2002 also clarified that valuation of physician samples should be in terms of Rule 8 - the suppression of facts or malafide intention to evade duty cannot be alleged on the appellant, therefore penalty under Section 11AC was wrongly .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Cadila Pharmaceuticals Ltd Vs. Commr. of C. Ex. Ahmedabad-II[2008(232)ELT 245(Tri. LB)] therefore the appellant is not contesting duty liability which was already deposited alongwith interest. He submits that though the extended period is involved but appellant is not pressing for dropping of demand for the extended period. He submits that only relief sought for by the appellant is waiver of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... air, Ld. Asstt. Commissioner(A.R.) appearing on behalf the Revenue reiterates the findings of the impugned order. 4. On careful consideration of submissions made by both sides and on perusal of record, we found that there is no dispute that issue on valuation of free supply of physician s samples was contentious and interpretation of valuation of provision was involved. The board circular dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X