9911796707
TMI Blog2001 (9) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption Notification No. 48/77-C.E., dated 1-4-1977, as amended with the intent to evade Central Excise duty during the period from 16-1-87 to 28-2-90 inasmuch as they removed from their factory clinical samples of medicaments without fulfilment of the condition for availing exemption as stipulated in proviso (iii) of the said Notification viz., That the samples are packed in a form distinctly different from regular trade packing and each smallest packing is clearly and conspicuously marked physicians samples not to be sold . Therefore, they were called upon to show cause why the central excise duty amounting to Rs. 11,29,764.00 leviable on such samples during the period 16-1-87 to 28-2-90 should not be demanded from them under the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The learned Representative submits that he is not contesting the case in respect of the products listed at Serial Nos. 1, 2 and 3 above since the clinical samples of these products cleared by them from their factory were not packed in a form distinctly different from regular trade packing. He very fairly submitted that the Tribunal in the case of Indian Drugs Pharmaceuticals Ltd., Hyderabad v. C.C.E., Hyderabad [1987 (31) E.L.T. 829 (T)] has held that merely packing of products under the smaller contents in itself would not be sufficient enough to categorise them as to having been packed in form distinctly different from the regular trade packing. In respect of other products mentioned at Serial Nos. 4 to 6 above the appellants are co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lam Suspension - 50 ml. and Alfumet Suspension - 50 ml. However demand in respect of the other products is contested on merits and whole of the case is contested on time bar. It is argued that C/Lists in respect of these products filed by them right from 1987 claiming the exemption under Notification which were duly approved by the concerned Central Excise Authorities. All these C/Lists were accompanied by the outer covers/packings subscribed with the inscriptions, Physician samples not to be sold . It is contended that these C/Lists were duly approved by the concerned Central Excise Authorities and no objection was taken in non-fulfilling of the contents of the exemption Notification No. 48/77-C.E. On this ground it is contended that dema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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