https://www.taxtmi.com/caselaws?id=121106 The Tribunal allowed the appellant's appeal in a case involving the valuation of Physician's samples. The appellant's reliance on the CBEC circular in force during the relevant period was deemed correct, absolving them of additional liability. The Tribunal held that the subsequent circular should not retroactively impact the valuation method. Citing legal precedents, the Tribunal found in favor of the appellant and dismissed the Revenue's appeal, deeming it not maintainable. The decision emphasized the significance of following applicable circulars and legal precedents in determining excise duty liabilities. en-us Wed, 10 Jan 2007 00:00:00 +0530 Thu, 26 Jul 2012 16:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121106 The Tribunal allowed the appellant's appeal in a case involving the valuation of Physician's samples. The appellant's reliance on the CBEC circular in force during the relevant period was deemed correct, absolving them of additional liability. The Tribunal held that the subsequent circular should not retroactively impact the valuation method. Citing legal precedents, the Tribunal found in favor of the appellant and dismissed the Revenue's appeal, deeming it not maintainable. The decision emphasized the significance of following applicable circulars and legal precedents in determining excise duty liabilities. Case-Laws Central Excise Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121106