https://www.taxtmi.com/caselaws?id=195833 The Tribunal upheld the appellant's valuation of physician samples under Section 4 of the Central Excise Act, 1944, rejecting the Revenue's challenge to the Commissioner (Appeals) order. The Tribunal determined that the different pricing of sale packs and sample packs was justified due to distinct distribution channels and packing patterns. Relying on a prior decision favoring the appellant, the Tribunal set aside the impugned order and allowed all appeals, finding no merit in the Revenue's contentions. The appeal was dismissed in favor of the appellant. en-us Mon, 01 Sep 2008 00:00:00 +0530 Sat, 11 Nov 2017 12:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195833 The Tribunal upheld the appellant's valuation of physician samples under Section 4 of the Central Excise Act, 1944, rejecting the Revenue's challenge to the Commissioner (Appeals) order. The Tribunal determined that the different pricing of sale packs and sample packs was justified due to distinct distribution channels and packing patterns. Relying on a prior decision favoring the appellant, the Tribunal set aside the impugned order and allowed all appeals, finding no merit in the Revenue's contentions. The appeal was dismissed in favor of the appellant. Case-Laws Central Excise Mon, 01 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195833