2009 (5) TMI 757

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..... [Order]. Appellants are engaged in manufacturing of P P medicines and on the ground that they had not paid Central Excise duty under Rule 4 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 on physician samples, they were required to pay duty and accordingly they paid differential duty of Rs. 4,17,551/- along with interest. 2. Thereafter, show cause notic .....

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..... , a penalty of Rs. 20,000/- is imposed on the respondent under Rule-25(1) of Central Excise Rules, 2002. 3. No one appeared on behalf of the appellant but have filed a written submission. They have submitted that once it has been held that assessee has not made any misstatement or any fraud etc. with intent to evade duty, no penalty could have been imposed on them. Learned SDR on the other hand .....

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