2006 (9) TMI 305

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....e Appellant. Shri Rajeev Wagley, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is a department's appeal filed against the order of Commissioner (Appeals), Central Excise, Bhopal vide his Order No. YPP/535/M.III&NGP/2001, dated 17-4-2001 by which the Commissioner (Appeals) has set aside the Order-in-Original dated 18-11-1996 passed by the Assistant Comm....

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....the freight and insurance he has given a finding that no expenditure on freight and insurance is incurred on such free samples and therefore adopted the sale price of comparable goods from the depot without allowing the above deductions. The Commissioner (Appeals), however, held that abatement on account of quantity discount and cash discount, freight and insurance should be excluded for free samp....

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....onally extended to goods which are not sold but cleared free of charge for distribution as physician samples. 5. There is a clear finding by the Assistant Commissioner that there is no insurance involved in respect of the physician samples. The question of allowing deduction of freight amount from factory to depot in respect of goods sold from depot, to goods cleared free of cost from the ....