2025 (6) TMI 842

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....ellants as "M/s. Emil Pharmaceuticals Industries Private Limited" as well as the respondents as "Commissioner, CGST & Central Excise, Thane", in the cause title to the appeal memorandum filed by them. Prayer made by the applicant is considered and accordingly, Registry is directed to incorporate the changed name of both the appellants and respondent in the case file, for hearing and disposal of the appeal. In the result, the miscellaneous application is allowed. 3. Brief facts of the case are that the appellants are engaged in the manufacture of P&P Medicaments, falling under Chapter Heading No. 30 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants manufacture medicaments by adopting to the job work procedure. F....

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....forum. The judgements relevant for consideration of the present appeal are quoted herein below: "(i). Commissioner of Central Excise, Goa Vs. Cosme Remedies Ltd.- 2016 (344) E.L.T. 379 (Tri.-Mumbai) (ii). Omni Protech Drugs Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I - 2011 (274) E.L.T. 377 (Tri.-Mumbai) (iii). Commissioner of C.Ex. & Cus. Surat Vs. Sun Pharmaceuticals Inds. Ltd. - 2015 (326) E.L.T. 3 (S.C.) (iv). M/s. Zyg Pharma Pvt. Ltd., K.N. Mungi, Manager, Accounts & Auth., Signatory Vs. CCE, Indore (Vice-Versa) - 2016 (12) TMI 524- CESTAT New Delhi (v). Meghdoot Chemicals Ltd. Vs. Commissioner of Central Excise, Thane - 2015 (320) E.L.T. 643 (Tri.-Mumbai) (vi). Commissione....

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....batement on pro rata basis. The case law cited by the learned SDR are not relevant to the facts of the case as in those cases the manufacturers themselves manufacturing the physician samples and distributing the same to Physicians/ Doctors free of cost, therefore no transaction value was available. It is an admitted fact that P&P medicaments are to be cleared on MRP basis value therefore on those cases it was held as valuation of physician samples is to be on the basis of MRP basis under Section 4A of Act. 7. In this case, it is clear that the appellant is not clearing these physician samples to the Physician/Doctor free of cost but the appellant is clearing these physician samples on transaction value arrived at after including co....