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Showing contexts for: sample distribution in Yes vs Represented By : Shri S.R. Dixit, ... on 31 May, 2010Matching Fragments
2. Appellants are engaged in the manufacture of pharmaceutical products. Dispute in the present appeal relates to the assessable value of the physician samples distributed free of cost. Learned advocate appearing for the appellants fairly agrees that the issue on merits stands decided against them by the Larger Bench decision of the Tribunal in the case of Cadila Pharmaceuticals Limited 2008 (232) ELT 245 (Tri.- LB). However, he assails the impugned demand on the ground of limitation by submitting that the period involved is April 2005 to 31 March 2007, whereas the show cause notice was issued on 01.5.2008. By relying upon the Tribunal decision in the case of M/s. Marsha Pharma Pvt. Limited being order No. A/1125/WZB/AHD/2009 dated 01.6.2009, learned advocate submits that the demand in that case was held barred by limitation on the ground that the matter was referred to the Larger Bench and the issue was not free from doubts. As such, he submits that the entire demand is beyond the period of limitation, the appeal be allowed on the ground of time-bar.