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TMI Blog2019 (2) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... peal has been filed by M/s Divine Laboratories Pvt. Ltd against order of Commissioner (Appeals) confirming demand on the physician samples cleared by them for free distribution. 2. None appeared for the appellant on 24.04.2018, 30.05.2018, 26.06.2018 and 18.10.2018 and therefore, the matter is being taken ex-parte. There was no request for adjournment also. 3. From the appeal memorandum, it is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sician samples on behalf of their loan licensee and selling the same to the loan licensee who further distribute the same free of cost to physicians. The assessment in the said case need to be done in terms of decision of Hon'ble Apex Court in the case of M/s Sun Pharmaceuticals Industries Ltd 2015 (326) ELT 3 (SC), in the said decision Hon'ble Apex Court has observed as under: "10. As mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etermine the valuation of excisable goods. When we find that price was charged by the assessee from the distributors, the show cause notice is clearly founded on a wrong reason. The case would squarely be covered under the provisions of Section 4(1)(a) of the Act. In view thereof, the Central Excise Rules would not apply in the instant case." Thus following the said decision of Hon'ble Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are not similar or identical to the goods that are sold in the wholesale trade, then the consequences will be disastrous, because, the physicians prescribe medicines based on the free samples supplied by the assessee. The fact that the physicians samples may be distributed in a different pack or in a different bottle would not make the physicians samples different from the goods sold in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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