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TMI Blog2024 (6) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Chowdhury, Advocate for the Appellant (s) Shri P.K. Ghosh, Authorized Representative for the Revenue ORDER Both the appeals are having common issue, therefore, both are disposed of by a common order. 2. The facts of the case are that the appellants are manufacturers of medicaments and clearing the same on payment of duty in terms of section 4A of the Central Excise Act, 1944. 3. The iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 944. The relevant portion of the decision is reproduced below: 9. Central Board of Excise and Customs also issued Circular No.813/10/2005-CX dated 25.04.2005 and later another Circular in F.No.6/5/2009-DS(CX-1&4), dated 19.02.2010 was also issued clarifying the issue. The said clarification issued in Circular No.813/10/2005-CX dated 25/04/2005 is reproduced below: 10. We observe that the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... physician sample has to be done as per Rule 4 of the Central Excise Rules, 2000. 6. Therefore, we hold that the appellants are not liable to pay Central Excise duty on physician samples in terms of section 4A of the Central Excise Act, 1944. Therefore, the proceedings against the appellant are not sustainable. In these terms, we set aside the impugned orders and allow the appeals with consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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