TaxTMI 
TaxTMI 
2018 (3) TMI 396
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....by M/s. Megha Healthcare Pvt. Ltd. against order of Commissioner (Appeals) remanding the matter relating to refund of duty paid by their job worker on physician's sample. 2. No one appeared for the hearing on last many occasions when the matter was listed and thus the issue was taken up for decision. From the record, it is seen that the appellants got physician's sample manufactured by Golden Pha....
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....ommissioner (Appeals) remanded the matter with these directions. Aggrieved by the said order, the appellants are before the Tribunal. 3. It has been argued that they are getting physician's sample manufactured by Golden Pharmaceuticals which is a job worker. It has been argued that in the instant case they are buying physician's sample from job worker and transaction value is available and theref....
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....t as the physician samples are being sold at the value, the same is to be adopted under Section 4(1)(a) unless the same is found to be incorrect and is impugned. The reference of Larger Bench's decision of the Tribunal by the ld. SDR in the case of Blue Cross Laboratories Ltd. v. CCE, Mumbai - 2005 (202) E.L.T. 182 (Tri.-LB), laying down that assessable value in respect of physician samples is to ....
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.... The value of sample under Section 4(1)(a) was not admittedly available in the case of Blue Cross Laboratories (supra). This has been taken note of the Larger Bench in Para 8.2 of their judgment. 3. Inasmuch as the issue stands decided by the earlier decision of the Tribunal in the appellant's own case, we find no reason to take a different view. Accordingly, we set aside the impugned order and ....