2014 (11) TMI 389

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....AR) JUDGEMENT Per: Ashok Jindal: The appellant filed this appeal against the impugned order wherein the demands has been confirmed against them for clearance of physician samples to brand owners on the valuation as per Section 4A of the Central Excise Act, 1944, whereas the appellants are clearing the said goods on the valuation arrived at as per Section 4 of Central Excise Act, 1944 i.e.....