2019 (4) TMI 122

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....the Appellant Shri S.N. Gohil, Superintendent (AR) for the Respondent ORDER Per : Ramesh Nair The appellant are engaged in the manufacture of medicaments and they are also clearing physician samples. In case of own manufacture of physician samples they are paying excise duty on cost construction method and in case of physician samples manufactured and cleared on Loan Licensee basis the....

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.... CCE & ST, Vapi vs. Charak Pharma Pvt. Limited - 2012 (11) TMI 475 Gujarat High Court. (c) Sun Pharmaceuticals Industries, Sun Pharma Medication Pvt. Limited vs. CCE & ST, Vapi & Vadodara - 2018 (5) TMI 1452 -CESTAT Ahmedabad (d) Medley Pharmaceuticals Limited vs. CCE - 2011 (1) TMI 13 SC 3. Shri S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding....

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....e Board Circular dated 25.4.2005. The Tribunal, however, was of the view that the very fact that the matter was referred by the Tribunal to the larger Bench in April, 2008 shows that even after the issuance of Circular dated 25th April, 2005 by the Board, the matter was not settled finally since there were contradictory views. The Tribunal noted that the Supreme Court has held that circulars benef....