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2014 (7) TMI 272
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.... For the Respondent : Mr A K Nigam, AR PER : B S V Murthy The issue involved in both the appeals is common and same and therefore both the appeals are taken up together. After hearing both sides for some time, we find that the issue lies in a narrow compass and appeals can be decided finally at this stage itself. Accordingly, the requirement of predeposit is waived and appeals are taken u....
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....d both sides. The learned counsel for the appellant relied upon precedent decisions of this Tribunal in the case of Meyer Health Care Pvt. Ltd. Vs. Asst. CCE, Bangalore-II [2009(245) ELT 298 (Tri. Bang.)] and the Stay Order No.117 dt. 01/02/2010 in the case of M/s.Hi-Tech Pharmaceuticals Pvt. Ltd. in appeal No.E/757/2009 to submit that where physicians samples are manufactured and sold to the bran....
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....d the buyer. Further there is absolutely no evidence to show that the value adopted by the assessee in this case was not in accordance with the provisions of Section 4. There is absolutely no basis on a prima facie basis to come to the conclusion that it was a notional value. Learned AR also relied upon the decision in the case of Allianz Bio Sciences Pvt. Ltd. Vs. CCE, Puducherry [2012(283) ELT 2....