2018 (2) TMI 1005

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..... ncipal to principal basis, provisions of Section 4 (1) (b) is not applicable - appeal allowed - decided in favor of appellant. - E/1106/2008-EX[DB] - A/91652/2017 - Dated:- 29-12-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri.C.S. Biradar, Advocate for appellant Shri.S.V. Nair, Asst. Comm (AR) for respondent Per: Ramesh Nair 1. The fact of the .....

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..... 2016 (334) ELT 143 (Tri) d) Gelnova Laboratories (I) Pvt. Ltd. - 2014 (300) ELT 437 (Tri) 3. Shri S.V Nair, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. 4. On careful consideration of the submissions made by both sides, we find that there is no dispute that the appellant have sold the physician samples to the brand name .....

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