https://www.taxtmi.com/caselaws?id=166973 The Tribunal ruled in favor of the appellant, holding that the valuation of physician's samples distributed free of cost should be determined in accordance with the circular dated 1-7-2002 for the period prior to 2005. The duty confirmation and penalty imposed were set aside, allowing the appeals filed by the assessee. The appeal by the Revenue was rejected. The decision underscored the retrospective application of beneficial circulars and the reliance on legal precedents in resolving excise duty valuation disputes. en-us Wed, 16 Jun 2010 00:00:00 +0530 Tue, 18 Nov 2014 14:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166973 The Tribunal ruled in favor of the appellant, holding that the valuation of physician's samples distributed free of cost should be determined in accordance with the circular dated 1-7-2002 for the period prior to 2005. The duty confirmation and penalty imposed were set aside, allowing the appeals filed by the assessee. The appeal by the Revenue was rejected. The decision underscored the retrospective application of beneficial circulars and the reliance on legal precedents in resolving excise duty valuation disputes. Case-Laws Central Excise Wed, 16 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166973