ORDER
J.H. Joglekar, Member (T)
1. These three appeals relate to the same appellants and arise from the same set of facts they are therefore being disposed of vide this single order.
2. We have heard Shri GC Biradar Advocate for the appellants and Shri AK Jain for the Revenue.
3. The assessees manufacture medicaments. They had declared the price as applicable to wholesale dealers, which had been duly approved. The assessees were also clearing Physician samples which were not sold but were given to the Doctors. For such clearance the assessees resorted to the cost plus method of computation of the assessable value. After issue of show cause notice the Assistant collector held that the prices of such samples would be computed pro-rata on the valuation of the trade packs. This judgement was up held by the Collector (Appeals), resulting in Appeal No. E/3430/93 A being filed before us. the other two appeal relate to the confirmation of differential duty totally amounting to Rs. 7,58,945.49. These orders were also upheld by the Commissioner and are now appealed against.
4. Shri GC Biradar very fairly conceded that the issue in the first appeal stands decided against him. Effectively therefore the calculation of differential duty would be correct. Shri GC Biradar however submits that two of the four show cause notices leading to the confirmation of duty do not show the base price adopted by the calculation of demand. He submits that the orders become defective on that ground and seeks the appeals to be allowed on that ground. On examination we find that the other two show cause notice contained annexure explaining how the differential duty had been calculated. We presume that the other show cause notices also proceeded on the same basis. We infact requested Shri GC Biradar to show and prove that in the other two show cause notices calculations did not proceed on the same lines as those notices in which the annexure existed. He is enable to do so. We therefore, do not accede to his pleas.
5. In result all the three orders in appals are upheld. These appeals are dismissed.
(Pronounced in Court)