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TMI Blog2017 (2) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... aju, Member (Technical) Shri C.S. Biradar, Advocate Ms. Shamita J Patel, Advocate for Appellants Shri Sanjay Hasija, Supdt. (AR) for Respondent ORDER Per Ramesh Nair In all the appeals, a common issue involved is whether the penalty under Section 11AC should be imposed in the fact that the dispute relates to valuation of physician samples and the duty and interest have been admittedly paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was the interpretation of law and the duty and interest was paid admittedly, therefore, there was no suppression of facts with intent to evade payment of duty. Therefore, the penalty under Section 11AC was not warranted. They submit that in an identical case of division Bench of this Tribunal, in one of appellant's case, the penalty was waived by this Tribunal vide Order No. A/85113/16/EB da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the cover of invoice and discharged the duty, therefore, there was no suppression of fact in order to invoke the penal provisions. This Tribunal in the case of Centaur Pharma vide order dated 4.12.2015, dropped the penalty wherein the following order was passed: - "5. Both sides agree that the issue is no more res integra as the Supreme Court in the case of Biochem Pharmaceuticals Ind Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the bench in stay order dated 4/4/2007 towards differential duty and interest. Since the issue of valuation of physician sample was being litigated during the relevant period, we re of the firm view that there is no necessity to visit the appellant with any penalty. Accordingly, penalty imposed by the lower authorities are set aside." 5. In view of the above order of this Tribunal and also of v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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