2016 (1) TMI 198

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....jay Kumar, Jt. Comm. (AR) ORDER Per M. V. Ravindran 1. This appeal is directed against Order-in-Original No. 06/CEX/2007 dated 25/07/2007 passed by Commissioner of Central Excise, Nashik. 2. Heard both sides and perused the records. 3. On consideration of the submissions made by both sides and on perusal of the records we find that the issue involved in this case is regarding the co....

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....d the same. They are only disputing the interest and the penalty imposed by the adjudicating authority. It is his submission that entire issue of whether the value of the physician samples of the medicaments cleared needs to be worked out on proportionate basis of the MRP of the sale prices or otherwise, was in dispute and it was decided by the Hon'ble High Court on 28/09/2006. It is his submi....

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....rds the penalty imposed by the adjudicating authority under Rule 25 of the Central Excise, 2002 we find that the said Rule may not get attracted in the case in hand in as much the appellants were cleared the physician samples on payment of duty by ascertaining the assessable value under Section 4 of the Central Excise Act, 1944 and they filed monthly returns with the lower authorities for the rele....