https://www.taxtmi.com/caselaws?id=127078 For interim relief, medicaments sold to buyers were treated as prima facie assessable on transaction value under Section 4(1)(a), not under Rule 4 of the Central Excise Valuation Rules, because the cited High Court distinction applied to goods actually sold and delivered rather than physician's free samples. On that basis, the differential duty demand on sold goods was viewed as unsustainable at the interim stage. As duty on free samples had already been paid, the related penalty also merited protection. Waiver of pre-deposit and stay of recovery were granted for the duty demand on sold goods and the connected penalties, including the penalty relating to free samples. en-us Mon, 02 Mar 2009 00:00:00 +0530 Sat, 23 Feb 2013 12:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127078 For interim relief, medicaments sold to buyers were treated as prima facie assessable on transaction value under Section 4(1)(a), not under Rule 4 of the Central Excise Valuation Rules, because the cited High Court distinction applied to goods actually sold and delivered rather than physician's free samples. On that basis, the differential duty demand on sold goods was viewed as unsustainable at the interim stage. As duty on free samples had already been paid, the related penalty also merited protection. Waiver of pre-deposit and stay of recovery were granted for the duty demand on sold goods and the connected penalties, including the penalty relating to free samples. Case-Laws Central Excise Mon, 02 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127078