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TMI Blog2009 (6) TMI 315X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per: P.K. Das, Member (J)]. - Revenue filed this appeal against the order of Commissioner of Central Excise, Indore whereby proceedings of the show cause notice were dropped and it has been held that the respondents are eligible for exemption on the physician samples under Notification No. 48/77-C.E., dated 1-4-1977. 2. Learned DR on behalf of the Revenue reiterates the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce produced with their appeal clearly establishes that there is no difference between trade packing and physician samples. He relied upon the decision of the Tribunal in the case of Indian Drugs & Pharmaceuticals Limited, Hyderabad v. C.C.E., Hyderabad - 1987 (31) E.L.T. 829 (Tribunal). He also submits that as per direction of the Bench, they have submitted copies of the original packing of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noticee have argued that above allegation is against the facts. They have submitted packing of clinical samples vis-à-vis packs of regular trade packing and submitted that it will clearly show that the clinical samples are distinctly different from the regular trade packs and on each smallest packing, it has been clearly and conspicuously marked as 'physician samples, not to be sold' in support of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondents, it was found that the clinical samples of their product were cleared without payment of duty. It appears that no enquiry was made at this regard. We do not find any material or statement that packing of physician samples and trade packing were same. There is no dispute that the packing of the physician samples were mentioned "Physician samples, not to be sold". We find the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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