2013 (12) TMI 978

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..... s application for waiver of pre-deposit of duty of Rs.46,05,728/- along with interest and penalty. 2. Heard both sides and perused the records. 3. It is revealed from the adjudication order that the applicant is engaged in the manufacture of P & P medicaments as a job worker and also for themselves and cleared on payment of duty. The dispute relates to free distribution of the physician samples. .....

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..... of Cadila Pharmaceuticals Ltd. Vs. Commissioner of Central Excise 2008 (232) ELT 245 (Tri. - LB). 4. We find that the adjudicating authority dropped the demand of duty after considering the facts of the case and covered by the decision of the Tribunal in the applicant's own case. Accordingly, we grant waiver of predeposit of duty, interest and penalty and stay its recovery thereof during the pend .....

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