2008 (6) TMI 437

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..... he Respondent. [Order per : M. Veeraiyan, Member (T)]. Heard both the sides on the stay petition. 2. The applicant is manufacturing Pharmaceutical goods like Betadine Cream/Ointment and selling the same to M/s. Win Medicare Private Ltd. and M/s. Modi Mundipharma Private Ltd. They sell these products in the normal pack and also smaller packs marked as Physician Sample not for sale . In .....

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..... f Bombay and the clarification issued by the Board, prima facie, are applicable when the Physician Sample are cleared by the manufacturer-assessee from the factory as free sample and not in cases where the manufacturer-assessee is selling the sample to the brand owners. In view of the above, we find that the applicant has made out a case for waiver of duty, interest and penalty. Accordingly, we or .....

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