https://www.taxtmi.com/caselaws?id=123849 The Appellate Tribunal CESTAT, Ahmedabad, set aside the impugned orders regarding the valuation of physician samples in the case involving Meridian Enterprises. The Tribunal held that the valuation should be based on the Circular in effect during the relevant period, not a subsequent Circular applied retrospectively. The matter was remanded to the original adjudicating authority for a fresh decision following the Larger Bench's ratio and the decision in a similar case involving Alkem Laboratories Ltd. en-us Thu, 26 Apr 2007 00:00:00 +0530 Fri, 21 Sep 2012 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123849 The Appellate Tribunal CESTAT, Ahmedabad, set aside the impugned orders regarding the valuation of physician samples in the case involving Meridian Enterprises. The Tribunal held that the valuation should be based on the Circular in effect during the relevant period, not a subsequent Circular applied retrospectively. The matter was remanded to the original adjudicating authority for a fresh decision following the Larger Bench's ratio and the decision in a similar case involving Alkem Laboratories Ltd. Case-Laws Central Excise Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123849