M/S. Cadila Pharmaceutical Limited. vs Commissioner Of Central Excise ... on 10 July, 2007
2. The appellant herein is engaged in the manufacture of PMP medicines falling under Chapter 30 of the first schedule of Central Excise Tariff Act, 1985. Apart from manufacturing and clearing the medicines in regular trade packs, for the purpose of sale, they were also clearing physician samples to their wholesale distributors, which were meant for further free distribution. The dispute in the present appeal relates to the valuation of the said physician samples. It is seen that the show cause notice dated 07.03.2008 was issued to the appellants raising demand of Rs. Of Rs. 2,48,56,141/- in respect of the physician samples cleared by them during the May 2005 to August 2007. As regards merits of the case, we find that the issue is no more res-integra and stands settled against the appellants by the Larger Bench decision of the Tribunal in the case of Cadila Pharmaceuticals Limited vs. Commissioner 2008 (232) ELT 245 (Tri. LB).