TMI Blog2008 (8) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... s from Order-in-Appeal No. 11/2004-CE dated 21-1-2004. The assessee is manufacturer of P P medicines falling under Chapter Sub Heading 3003.10 of Central Excise Tariff Act, 1985. They had cleared physician samples on payment of duty on pro-rata basis. Since no sale was involved the correct value of the goods cleared as samples was adopted in terms of Rule 8 of Valuation Rules, which will be 115% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... praying that this Hon ble Court may be pleased to decide the substantial question of law as stated therein as mentioned in A, B C paragraphs, u/s 35(G)(1) of the Central Excise Act, 1944 and set aside the Final Order. This appeal having been reserved for orders coming on for pronouncement this day, Gururajan, J., delivered the following Judgment The facts, grounds and the questions of law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in terms of the Hon ble Karnataka High Court s direction they have already deposited the interest in this case and therefore, the question of imposing penalty does not arise as held by the Tribunal in large number of cases. He pointed out that in the above extracted order of the Hon ble Karnataka High Court the question of levying penalty has been answered against the revenue. Therefore, he su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posited the penalty of Rs. 5,000/- vide TR-6 Challan dated 9-12-2003 which is required to be refunded to them in terms of this order. The prayer is accepted. Revenue is required to refund Rs. 5,000/- which has been deposited in this case towards penalty. Since, the interest has already been paid by the assessee and not contested, the assessee s appeal is allowed to the extent that penalty is not l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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