TMI Blog2012 (10) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... to entertain a belief that the case of the appellant could be differentiated. Therefore, I consider that mandatory penalty is not warranted in this case. Accordingly, the demand for duty and interest is upheld as not contested and penalty is set-aside - Decided partly in favour of assessee. - Appeal No.E/637 of 2011 - - - Dated:- 23-10-2012 - MR. B.S.V. MURTHY, J. For the Appellant: Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brand owner and was not selling the product in the market. In this case the appellant is actually selling the physician samples unlike the case of Cadila Laboratories Limited where physician samples were provided free; when physician samples were being sold to the manufacturer and the transaction value was available, appellant had entertained a bonafide belief that decision in the case of Cadila ..... X X X X Extracts X X X X X X X X Extracts X X X X
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