1998 (8) TMI 157

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..... ndaram, Member (J)]. -  In this case a duty demand of Rs. 32,920.24 has been confirmed on pharmaceutical products falling under Chapter 30 of the Schedule to the CETA, 1985 and a penalty of Rs. 10,000/- has been imposed on the appellants herein holding that they have violated the condition indicated at Col. No. 5 of Sl. No. 24 of the table appended to the Notification 171/70, dated 21-11-197 .....

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..... 24, Col. 5 of Notification 171/70 which was not observed by them, was that they did not pack the samples in a different packing from trade pack. They have been consistently claiming that the control samples were drawn as per the Drugs and Cosmetics Act, 1940 and such samples were meant for retention in the factory, and not for sale. The adjudicating authority has not recorded any finding to contro .....

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