2008 (6) TMI 502

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.... [Order]. - The appellants are engaged in the manufacture of ceramic tiles and the issue in the appeal is duty liability on the free samples supplied by them to their dealer along with the quantity purchased by the dealer. Ceramic tiles are purchased on MRP basis. On being pointed out by the Preventive Officer of the Department through verification of the record, an amount of duty involved was p....

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....t on the samples also. Dr. M.K. Rajak, learned SDR on behalf of the Revenue points out that appellants were paying duty on some other samples supplied free. He also states that they were aware of the consequences and that is the reason why they had paid duty and penalty promptly. 3. In view of the present system of self-assessment where documents like invoice, challans and other transaction ....