https://www.taxtmi.com/caselaws?id=355214 The appeal was allowed by way of remand as the Tribunal found that the lower authority failed to properly assess the valuation of physician samples under the Central Excise Act, 1944. The Tribunal directed the original authority to determine the valuation separately for samples manufactured by the appellant and those obtained on a job-work basis, following a precedent set in a previous case. The appellant was granted a reasonable opportunity of hearing, and fresh evidence could be submitted if needed. en-us Wed, 13 Dec 2017 00:00:00 +0530 Mon, 12 Feb 2018 07:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355214 The appeal was allowed by way of remand as the Tribunal found that the lower authority failed to properly assess the valuation of physician samples under the Central Excise Act, 1944. The Tribunal directed the original authority to determine the valuation separately for samples manufactured by the appellant and those obtained on a job-work basis, following a precedent set in a previous case. The appellant was granted a reasonable opportunity of hearing, and fresh evidence could be submitted if needed. Case-Laws Central Excise Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355214