9911796707
TMI Blog2019 (11) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 cannot be held to apply in this circumstance. Tribunal in GOA ANTIBIOTICS PHARMACEUTICALS LTD, GOA VERSUS GOA ANTIBIOTICS PHARMACEUTICALS LTD, GOA VERSUS [ 2013 (12) TMI 390 - CESTAT MUMBAI] has clearly held that when the principal manufacturer directs that duty be paid on a specific assessable value and the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25,72,273/-, under section 11A of Central Excise Act, 1944, for the period from March 2007 to June 2009, determined on clearance of physician samples and the penalty of like amount imposed under section 11AC of Central Excise Act, 1944. 2. Learned Counsel for the appellant submits that appellant, as job-worker, had been discharging duty liability by adopting value of clearance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (Tri.-Mumbai)], Commissioner of Central Excise, Vapi v. Sun Pharmaceutical Industries Ltd [2017 (350) ELT 289 (Tri.Ahmd)], which was affirmed by the Hon ble Supreme Court by dismissal of civil appeal of Revenue, in Medispray Laboratories Pvt Ltd v. Commissioner of Central Excise, Goa [2017 (5) GSTL 300 (Tri.-Mumba)] and in Commissioner of Central Excise, Bangalore I v. Banner Pharmacaps (I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction and the direction to the job-worker to adopt a particular value was sufficient evidence of lack of principal-to-principal relationship between the two. Clearly, the ratio of that decision is inapplicable to the entirely different set of facts herein. 5. The appellant does not clear physician s sample except to principal manufacturer and to M/s Serum Institute. The de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
