2014 (4) TMI 181

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.... These two appeals are directed against Order-in-Appeal No. DA/332-333/DMN/VAPI-I/2010-11, dated 31-3-2011. 2. The relevant facts that arises for my consideration in these appeals are that the appellant herein gets their products manufactured through one M/s. Nirman Pharma, GIDC, Vapi, on third party business basis. The pharmaceutical products are manufactured and cleared by M/s. Nirman Pharma on....

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....f 4(1)(a) will be applicable and M/s. Nirman Pharma has paid duty in excess than the actual duty liability, that may arise as per Section 4 of the Central Excise Act, 1944. Both the authorities have passed orders against the appellant and hence this appeal. 3. The learned authorized representative Shri Somathan Pattari, Manager of the appellants, appeared before me. It is his submission that for ....

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....ansactional value to be the assessable value when the Physician's Samples cleared on transaction value. He further submits that the reliance placed by the lower authorities on Circular dated 25-4-2005 is incorrect as the said circular is applicable for only those samples which are not sold at the time and place of removal. It is his submission that the reliance placed by the lower authorities on t....

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....'s Samples, the manufacturer M/s. Nirman Pharma has arrived at assessable value of Physician's Samples on pro rata basis of the value of sales pack. It is also undisputed that the self-assessment made by M/s. Nirman Pharma for discharging duty liability under Sec. 4A of the Central Excise Act, 1944, are not disputed before any authority. 6. The question involved in these appeals is whether the ap....