2023 (9) TMI 1088

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....l No. 76474 of 2018 - FINAL ORDER NO. 76729 – 76732 / 2023<br>Central Excise<br>HON'BLE MR.ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON'BLE MR. K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Mr. S. P.Siddhanta , Consultant for the Appellant Shri S. Mukhopadhyay , Authorized Representative for the Respondent ORDER Per Ashok Jindal : The issue in all the appeals is common, therefore, all are dispose....

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....appellants by issuing several show-cause notices. 2.2 The matter was adjudicated. The demand was confirmed alleging under-valuation by the appellants. 2.3 Against the said order, the appellants are before us. 3. The ld.Counsel for the appellants, submits that this issue has been settled by this Tribunal in the case of Medispray Laboratories Private Limited Vs. Commissioner of Central Excise,Goa....

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....hysician samples not for their own but on behalf of the buyers either on job work basis or on principal to principal basis. Therefore, the issue of valuation as regards the physician samples is not concerned with the present appellants. Rule 4 of Central Excise Valuation Rules, 2000 shall apply only in those cases where the manufacturer manufacturing the physician samples and they themselves suppl....

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.... Ujagar Print's case. 5.2 As regards the physician samples manufactured and sold by Okasa Pvt. Ltd. to their principal, the transaction is on principal to principal basis. Therefore, whatever goods were sold by the appellant to their principal is correct transaction value in terms of Section 4. In both type of clearances in any circumstances, Rule 4 valuation shall not apply. 7. As the issue ....