2023 (11) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant : None For the Respondent : Mr. Neeraj Kumar, AR ORDER This appeal is filed against the Order-in-Appeal No. 29/2011 dated 17.3.2011 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. Briefly stated the facts of the case are that the appellants are manufacturers of P & P Medicines falling under Chapter Sub Heading 3003.10.00 of Central Excise Tariff Act, 198....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e. Heard the learned AR for the Revenue. The learned AR for the Revenue submitted that even though the notices were sent to the appellant in the past fixing the date of hearing on 6.10.2023, none appeared for the appellant nor there was any request for adjournment. It is his contention that further adjournment will not yield any result. Consequently, the appeal is taken for hearing on the basis of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the Hon'ble Supreme Court and the correct method of valuation is under Section 4 of Central Excise Act, 1944 read with Rule 4 of the Central Excise (Valuation) Rules, 2000. He submits that the appeal is thus liable for dismissal. 5. We have carefully considered the grounds of appeal and submissions of appellant advanced by the learned AR for the Revenue. The short issue for determination is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner of Central Excise, Calicut v. Trinity Pharmaceuticals Pvt. Ltd., reported as 2005 (188) E.L.T. 48, which has been accepted by the department. Therefore, we hold that physician samples have to be valued on pro-rata basis for the relevant period." 5.1 This principle has been followed by this Tribunal in Amazon Drugs Pvt. Ltd. and it is observed as follows: "14. Thus, the conte....