2002 (10) TMI 656

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....nklecha with Ramdas Gadiyar, Advocates, for the Appellant. Shri Uma Shankar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In these cases, duty demand of Rs. 45,56,833/- has been confirmed on physician's samples of P & P medicines falling under Chapter Heading 30.03 of the Schedule to the Central Excise Tariff Act, 1985 manufactured and cleared by M/s. Medley Pha....

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....countant's certificate and further they were under the bona fide belief based upon the order of the Commissioner (Appeals) in 1998 that in the case of valuation of the physician's samples, Rule 6(b)(ii) of the Valuation Rules is required to be followed. They also relied upon the orders passed by the authorities below for different periods in their own case. The demand within the normal period of l....

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.... SDR submits that the legal position is very clear that Rule 6(b)(ii) will be applicable in the case of physician's samples where particulars of comparable goods are known and therefore no prima facie case has been made out for waiver of Rs. 17,50,000/-. 5. The rival submissions have been carefully considered by us. We are of the view that a prima facie case for waiver of the demand of dut....