Lupin Ltd vs Commissioner Of Central Excise

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,WEST ZONAL BENCH AT MUMBAI

COURT No. II

Appln No.E/CO/241/05 APPEAL No.E/960/05

(Arising out of Order-in-Appeal No.BPS/(414)/25/137/2004 dated 29/12/2004 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad)

For approval and signature:

Honble Mr. Anil Choudhary, Member (Judicial) Honble Mr. Raju, Member (Technical)

1. Whether Press Reporters may be allowed to see :No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy :Seen of the Order?

4. Whether Order is to be circulated to the Departmental :Yes authorities? ========================================

Lupin Ltd., Appellant Vs. Commissioner of Central Excise, Respondent Aurangabad

Commissioner of Central Excise, Appellant Aurangabad

Vs.

Lupin Ltd., Respondent

Appearance: Shri.M.H.Patil, Advocate for appellant Shri.V.K.Shastri, Asst. Comm. (AR) for respondent

CORAM: Honble Mr.Anil Choudhary, Member (Judicial) Honble Mr. Raju, Member (Technical)

Date of Hearing : 21/07/2015 Date of Decision : 21/07/2015

ORDER NO

Per: Raju

1. This appeal is directed against Order-in-Appeal No.BPS/(414)/25/137/2004 dated 29/12/2004 passed by Commissioner of Central Excise & Customs (Appeals), Aurangabad.

2. The issue before us is refund of Central Excise duty assessed as per Rule 6 (b) (i) of the Central Excise (Valuation) Rules, 1975 by the appellant themselves for the clearance of physicians samples for the period prior to 01/07/2000. The appellant had pleaded refund of Central Excise duty for the periods both prior to 01/07/2000 and after 01/07/2000. The order-in-original granted the refund of the entire amount. In the departments appeal, the Commissioner (Appeals) allowed the refund for the period after 01/07/2000, based on the CBE&C Circular dated 01/07/2002. However, the Commissioner (Appeals) denied the benefit of said Circular for the period prior to 01/07/2000. The appeal made by the appellant primarily relies on various decisions wherein it was held that the Circular issued under Section 37 (b) are binding on the department.

3. Learned AR pointed out that the issue has been settled by the Larger Bench decision of this Tribunal in the case of Blue Cross Laboratories Ltd., Vs. CCE, Mumbai  2006 (202) ELT 182 (Tri-LB) and the same has not been challenged before the higher authorities. In the said judgement it has been held that the provisions of Rule 6 (b) (i) of the Central Excise (Valuation) Rules, 1975 would apply, in such circumstances, when physicians samples are supplied free. Paragraph 11 of the said judgement refers.

4. Following the aforesaid judgement of the Larger Bench of this Tribunal, we dismiss the appeal filed by the appellant. Cross objection filed by the Revenue is also dismissed.

(Dictated in Court)

(Anil Choudhary) Member (Judicial) (Raju) Member (Technical)

pj

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