https://www.taxtmi.com/caselaws?id=338608 The Tribunal held that the royalty amount paid by the appellant to Abbott, USA, was not includible in the assessable value as no actual payment was made. Additionally, the duty demand on control samples was dismissed, following precedent that such samples are exempt from excise duty. The impugned order was set aside entirely, with penalties deemed unsustainable. As a result, the appeals were allowed, and the orders overturned on 13.01.2017. en-us Fri, 13 Jan 2017 00:00:00 +0530 Sat, 18 Feb 2017 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338608 The Tribunal held that the royalty amount paid by the appellant to Abbott, USA, was not includible in the assessable value as no actual payment was made. Additionally, the duty demand on control samples was dismissed, following precedent that such samples are exempt from excise duty. The impugned order was set aside entirely, with penalties deemed unsustainable. As a result, the appeals were allowed, and the orders overturned on 13.01.2017. Case-Laws Central Excise Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338608