9911796707
TMI Blog2002 (10) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... tes, for the Appellant. Shri Uma Shankar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - In these cases, duty demand of Rs. 45,56,833/- has been confirmed on physician's samples of P & P medicines falling under Chapter Heading 30.03 of the Schedule to the Central Excise Tariff Act, 1985 manufactured and cleared by M/s. Medley Pharmaceuticals Ltd. during the period Augu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the bona fide belief based upon the order of the Commissioner (Appeals) in 1998 that in the case of valuation of the physician's samples, Rule 6(b)(ii) of the Valuation Rules is required to be followed. They also relied upon the orders passed by the authorities below for different periods in their own case. The demand within the normal period of limitation is approximately Rs. 17,50,000/- a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that Rule 6(b)(ii) will be applicable in the case of physician's samples where particulars of comparable goods are known and therefore no prima facie case has been made out for waiver of Rs. 17,50,000/-. 5. The rival submissions have been carefully considered by us. We are of the view that a prima facie case for waiver of the demand of duty up to July, 1999 has been made out in view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Keeping all the aspects in view, we direct pre-deposit of an amount of Rs. 15 lakhs (Rupees fifteen lakhs) towards the duty demand within the normal period of limitation and on such deposit within a period of eight weeks from today, pre-deposit of balance amount of duty and penalties shall stand waived and recovery thereof stayed pending the appeals. Failure to comply with the direction shall resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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