2011 (5) TMI 285

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....it of Rs.87,772/- (Rupees Eighty Seven Thousands, Seven Hundred and Seventy Two only) confirmed against the appellant as duty of Excise in respect of physicians samples cleared by them during the period 2005-2007 and penalty of identical amount, we proceed to decide the appeal itself inasmuch as the Commissioner(Appeals) has not decided the issue on merit, but has dismissed the appeal on the groun....