https://www.taxtmi.com/caselaws?id=387925 The Tribunal allowed the appeal against duty liability and penalty under the Central Excise Act, 1944 for clearance of physician samples. The appellant's argument that duty liability was discharged based on cost-construction rules was accepted, emphasizing the settled issue of valuation of physician samples supplied free of cost. The Tribunal distinguished the case from precedent, ruling the impugned order unsustainable and setting it aside, allowing the appeals. The judgment was delivered on 16/10/2019 by the Tribunal comprising Hon'ble Mr. C J Mathew and Hon'ble Dr. Suvendu Kumar Pati. en-us Wed, 16 Oct 2019 00:00:00 +0530 Mon, 04 Nov 2019 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387925 The Tribunal allowed the appeal against duty liability and penalty under the Central Excise Act, 1944 for clearance of physician samples. The appellant's argument that duty liability was discharged based on cost-construction rules was accepted, emphasizing the settled issue of valuation of physician samples supplied free of cost. The Tribunal distinguished the case from precedent, ruling the impugned order unsustainable and setting it aside, allowing the appeals. The judgment was delivered on 16/10/2019 by the Tribunal comprising Hon'ble Mr. C J Mathew and Hon'ble Dr. Suvendu Kumar Pati. Case-Laws Central Excise Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387925