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TMI Blog2018 (1) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... ian samples - matter remanded to the original adjudicating authority for recalculation of the duties - matter remanded for re-quantification. - E/87/2010 & E/113/2010 - 42607-42608/2017 - Dated:- 26-10-2017 - Smt. Archana Wadhwa, Judicial Member And Shri Madhu Mohan Damodhar, Member (Technical) Shri N. Viswanathan, Advocate, for the appellant Shri. R. Subramaniyam, AC (AR), for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... samples under the brand name of other persons were being cleared by the appellant by payment of duty on the transaction value in terms of Section 4 A of the Central Excise Act. 2. Revenue entertained a view that in terms of the Larger Bench decision of the Tribunal in the case of Cadila Pharmaceuticals Ltd. Vs. CCE, Ahmedabad - 2008 (232) ELT 245 (Tri.-LB), holding that all physician sample ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CEA. For the above proposition reliance stands placed in the case of Allianz Bio Sciences Pvt. Ltd. Vs. CCE, Puducherry - 2012 (283) ELT 284 (Tri.-Chen.). It stands held in the said decision that the physician samples sold by the appellant at the agreed contract price are required to discharge their duty liability on such transaction value. As such, the Revenue s insistence on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption limit period would not attract any duty at all and it was not fair on the part of the Revenue to calculate the duty on all the clearances of physician samples. For the said purpose, we set aside the impugned order and remand the matter to the original adjudicating authority for recalculation of the duties in view of the observations made by us. Party s appeal is accordingly allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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