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1 - 5 of 5 (0.24 seconds)The Central Excise Act, 1944
Passed By: Commissioner Of Central ... vs M/S Sun Pharmaceutical Industries Ltd on 20 June, 2013
5. The issue to be decided is whether the physician samples (P & P
medicaments) are to be assessed under Section 4 (1) (a) or 4 (1) (b)
of Central Excise Act, 1944. The discussion of the Hon'ble Apex Court
in the case of Sun Pharmaceuticals Ltd. (supra) is as under:
Section 3 in The Central Excise Act, 1944 [Entire Act]
Commissioner Of Central Excise vs Meghdoot Chemicals Ltd. Through Its ... on 6 May, 2022
The same
view was taken in the case of Commissioner Central Excise, Thane Vs.
Meghdoot Chemicals Limited [2022 (380) ELT 531 (S.C)]. It is further
submitted that Section 4 and 4A are independent sections and
governed by specific legal principles. Section 4 is governed by
Valuation Rules 2000, which have no nexus or application for valuation
under section 4A. Rule 4 of the Central Excise Valuation Rules 2000,
that is relied in the Show Cause Notice for the purpose of computing
the pro-rata basis value as per Section 4A which is highly erroneous.
The said rule cannot be adopted for valuation under Section 4A. The
very basis of the demand is incorrect.
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