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TMI Blog2018 (3) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 by law. Matter is remanded to the original adjudicating authority to decide following the decision of the Hon'ble Apex Court in Sun Pharmaceutical Inds. Ltd. - appeal allowed by way of remand. - E/829/08 - A/85182/2018 - Dated:- 31- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... based on Section 4A prices of the said medicine in respect of earlier clearances of physician s sample. They also started paying duty on the MRP of similar products on pro rata basis. The appellants claimed that they are not liable to pay duty on pro rata basis on the value arrived at Section 4A of the Central Excise Act and thus they filed refund claim on the duty paid by them. The said refund c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Sun Pharmaceutical Inds. Ltd. upheld the decision of the Tribunal in 2017 (350) ELT 289 in para 2 of the said decision following has been observed:- 2.We find that in an identical matter of the same respondents, Tribunal vide its Order Nos.A/177 to 179/WZB/AHD/2006, dated 7-11-2006 has observed as under : 2. After hearing both the sides duly represented by Shri Vinay Kansara, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the physician samples in the present case are admittedly being sold by the appellant to the wholesale distributors for free distribution to the Doctors and as such normal price in terms of Section 4(1)(a) is available. In the case of M/s. Blue Cross Laboratories (supra), the physician samples were not being sold but were being cleared free of cost to the distributors, etc. As such, the issue b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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