2014 (12) TMI 540

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....URTHY; The appellant is manufacturing P or P medicaments and selling it to different firms and persons. The regular retail packages are affixed with MRP and assessments are made based on Section 4A of Central Excise Act, 1944. The dispute has arisen with regard to assessment of physician samples. The lower authorities have taken the view that assessment of physician samples on the basis of transa....

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....also submitted that this decision has been upheld by the Hon'ble Supreme Court. 3. Ongoing through the records we find that it is a fact that according to the submissions of the appellant, the physician samples are sold as per the purchase orders issued by different firms / persons. The physician samples are not distributed by the appellants themselves to the doctors or anybody else free of cost.....