2019 (11) TMI 174

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....TI, MEMBER (JUDICIAL) Shri Prasad Paranjape, Advocate with Shri Mohit Rawal, Chartered Accountant for the appellant Ms AS Parab, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW M/s Maneesh Pharmaceuticals Ltd is in appeal against the duty liability of Rs. 25,72,273/-, under section 11A of Central Excise Act, 1944, for the period from March 2007 to June 2009, det....

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....limitation of time. Moreover, he contends that the issue of valuation of 'physician samples', supplied free of cost to buyers / principal manufacturers, has been settled by the Tribunal in Themis Laboratories Pvt Ltd v. Commissioner of Central Excise, Mumbai [2012 (286) ELT 244 (Tri.-Mumbai)], Commissioner of Central Excise, Vapi v. Sun Pharmaceutical Industries Ltd [2017 (350) ELT 289 (Tri.Ahmd)]....

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....sessment is the nearest available transaction value. 4. It is seen that the Tribunal, in re Goa Antibiotics & Pharmaceuticals Ltd, was confronted with the peculiar circumstances wherein the value was, admittedly, not arrived at by 'cost construction' and the direction to the job-worker to adopt a particular value was sufficient evidence of lack of principal-to-principal relationship between the....