2018 (6) TMI 1579

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....in, Supdt. (AR) for Respondent ORDER Per: Raju This appeal has been filed by M/s Ciens Laboratories against confirmation of demand of duty on physician samples. 2. The facts of the case are that the appellant was issued notice in respect of clearance of physician samples intended for distribution free of cost to Doctors. The appellants have discharged the duty on cost construction basi....

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....t was argued that in these circumstances, extended period of limitation cannot be invoked. 3.1 Learned Counsel further submitted that during the said period out of 10 parties for whom they had manufactured the physician samples, 6 of them had sold the said physician samples after manufacturing the same on their own raw material on principal to principal basis. In case of balance 4 clients, the ....

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....llowing has been held: - "10. As mentioned above, the assessee had put up the defence that since physician samples were not meant for sale by distributors but were to be given free of cost to the physicians, the assessee had charged lesser 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 fr....

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....a result, we are of the opinion that the decision dated 10-11-2006 rendered by the CESTAT depicts the correct position of law and rightly holds that the case would be covered by the provisions of Section 4(1)(a) of the Act and in view 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." In so far as c....