2020 (6) TMI 184

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....BER For the Appellant : Mr. S. K. Choudhary Authorized Representative Mr. S. K. Choudhary : Mr. S. Devarajan, Joint Commissioner (AR) ORDER Briefly stated the issue involved in this case is valuation of Physician samples manufactured and sold by Ontop Pharmaceuticals to its brand owner. Appeal E/2451/2012 is filed by revenue against order in appeal No 147/2012 dated 31.05.2012, coverin....

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....nts with the brand owner from time to time; Revenue has erroneously relied upon judgments which are in the context of manufacturers clearing such samples free of cost as such clearly not applicable to the assessee's case; the assessee did not clear physician samples free of cost is an admitted position; it is their brand owner who distributed these samples free of cost amongst physicians. 3. Sh....

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....consideration, the Hon'ble Bench may be pleased to allow the appeal filed by Ontop Pharmaceuticals. For the same reason, appeal filed by Revenue is liable to the dismissed. In addition to the above, he relies upon the following: i. Medispray Laboratories Pvt. Ltd. vs. CCE, Goa: 2017 (5) GSTL 300 (Tri.-Mumbai) ii. ZYG Pharma Pvt. Ltd. vs. CCE, Indore: 2017 (348) ELT 389 (Tri.-Del.....