2011 (12) TMI 400

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..... cants filed this application for waiver of pre-deposit of duty of Rs.3,05,724/-, interest and penalty. The demand is in respect of free replacement of the expired pharmaceutical products. 3. The case of the Revenue is that the applicants are not paying duty in respect of the free replacement of the pharmaceutical products. 4. The case of the applicants is that the applicants are manufacturing ph .....

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..... factory on stock transfer basis to the depot on payment of duty and the free replacement is from the depot out of the duty paid goods prima-facie there is merit in the contention of the applicants. Therefore, pre-deposit of the dues is waived and recovery thereof is stayed during the pendency of the appeal. 7. Stay petition is allowed. (Pronounced in court)
Case laws, Decisions, Judgements, .....

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