2016 (3) TMI 566

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....457/2015, E/Early Hearing/21458/2015, E/Early Hearing/21459/2015, E/Early Hearing/21460/2015 - Final Order No. 20009-20020 / 2016<br>Central Excise<br>SHRI M.V.RAVINDRAN AND SHRI ASHOK K. ARYA, JJ. Application(s) Involved: E/Early Hearing/21461/2015, E/Early Hearing/21462/2015, E/Early Hearing/21463/2015, E/Early Hearing/21464/2015, E/28582/2013-DB, E/28583/2013-DB, E/28584/2013-DB, E/28585/201....

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....ician samples manufactured by the appellant and sold to the brand owner. Appellant discharges the duty liability on such physician samples based upon the transaction value as per terms agreed and entered into by him with the brand owner. It is the case of the Revenue that such duty discharged and transaction value is incorrect and duty needs to be discharged on the pro-rata value of the sale pack ....

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....esser price. This statement of the assessee had not been doubted. The only reason in the show cause notice given was that since the physician samples were given free of cost by the distributors and no price was charged, the case was not covered by the provisions of Section 4(1)(a) of the Act. This is clearly fallacious and wrong reason. The transaction in question was between the assessee and the ....

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....ew thereof Rule 6(b)(ii) of the Rules would not apply. Resultantly, Civil Appeal Nos. 3742-3744 of 2007 of the Revenue fail and are hereby dismissed. C.A. No. 6984/2009; C.A. No. 9876-9878/2011; C.A. No. 1990-1992/2012; C.A. No. 3338/2012; C.A. No. 268-269/2015; C.A. No. 6571-6575/2015; C.A. No. 3387-3389/2005; C.A. No. 2431-2432/2008 12.Since the same issue arises for considerat....