https://www.taxtmi.com/caselaws?id=180968 The Tribunal ruled in favor of the appellants, engaged in pharmaceutical manufacturing, regarding the assessment of assessable value of physician samples distributed free of cost. The Tribunal held that the demand was time-barred due to the delay between the period in question and the issuance of the show cause notice. Citing a previous judgment, the Tribunal concluded that the extended period for demand could not be invoked, penalty could not be imposed, and the demand was barred by limitation. The impugned order was set aside, and the appeal was allowed. en-us Thu, 09 Sep 2010 00:00:00 +0530 Tue, 05 Apr 2016 12:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180968 The Tribunal ruled in favor of the appellants, engaged in pharmaceutical manufacturing, regarding the assessment of assessable value of physician samples distributed free of cost. The Tribunal held that the demand was time-barred due to the delay between the period in question and the issuance of the show cause notice. Citing a previous judgment, the Tribunal concluded that the extended period for demand could not be invoked, penalty could not be imposed, and the demand was barred by limitation. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180968