2016 (7) TMI 552

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Govind Dixit, AR for the Respondent ORDER The dispute in the present appeal is to the valuation of physician samples being manufactured by the appellant  along with other regular medicament. Whereas the appellant have paid the duty on the physician samples on cost basis in terms of provisions of  Rule 8 of the Central Excise Valuation Rules, 2000,  the Revenues contention is that ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that a part of the demand would fall outside the period of limitation.   Similarly, she submits that  inasmuch as during the relevant period there was confusion in the field  and  lot of litigations was going on  and there were various circulars of the Board, there could be no malafide  on the part of the assessee so as to impose penalty upon them.  &n....