2019 (3) TMI 1095

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....17,839, paid by them, proposed to be appropriated towards this demand in order-in-appeal no. AKP/07/NSK/2010 dated 13th January 2010 and order-in-appeal no. AKP/143/NSK/2010 dated 11th May 2010 of Commissioner of Central Excise & Customs (Appeals), Nasik. While one appeal pleads for setting aside of the recovery of Rs. 10,61,271, the other seeks relief from order rejecting claim for refund of Rs. 3,17,839 already paid. As both these matters are clearly interlinked, we dispose off these appeals in this common order. 2. It would appear from the records that the appellant had been clearing 'physician samples' by discharging the duty liability on the value declared under section 4 of Central Excise Act, 1944. While the central excise authori....

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....ould not be subject to valuation as if cleared for themselves. 5. Learned Authorised Representative places reliance on the decision of the Tribunal in Goa Antibiotics & Pharmaceuticals Ltd v. Commissioner of Central Excise, Goa [2014 (314) ELT 546 (Tri. Mumbai)], of the Hon'ble High Court of Bombay in Indian Drugs Manufacturer's Association v. Union of India [2008 (222) ELT 22 (Bom.)] and of the Hon'ble Supreme Court in Commissioner of Central Excise, Ahmedabad v. Asarwa Mills [2015 (319) ELT 216 (SC)]. Learned Counsel for appellant places reliance on the decision of the Hon'ble Supreme Court in Commissioner of Central Excise & Customs, Surat v. Sun Pharmaceuticals Industries Ltd [2015 ( 326) ELT 3 (SC)] and of the Tribunal in Ciens Labo....