Condonation granted for appeal delay; case remanded for reassessment; penalty issue pending.

The tribunal allowed the condonation of delay application due to the short 9-day delay in filing the appeal. The case was remanded to the original adjudicating authority for reassessment of physician's samples based on the law declared by the Larger Bench, providing the appellant an opportunity to present their case. The penalty issue was left open for arguments before the original adjudicating authority.

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Issues: Delay in filing appeal, assessment of physician's samples based on MRP, remand to original adjudicating authority

Delay in filing appeal:
The appellant cited a delay of 9 days in filing the appeal due to the closure of the main unit in Vadodara, where legal matters are handled, while the appellant's unit is located in Daman. The tribunal considered the short delay and allowed the condonation of delay application.

Assessment of physician's samples based on MRP:
The advocate argued that the issue of assessing physician's samples based on the Maximum Retail Price (MRP) was already decided by the Larger Bench in the case of M/s. Cadila Pharmaceuticals Ltd. The advocate requested remand to the original adjudicating authority to apply the law declared by the Larger Bench, as the previous order was based on the law existing at that time.

Remand to original adjudicating authority:
The tribunal found that the original order was passed before the decision of the Larger Bench was available. As per the advocate's request, the tribunal allowed the stay petition, remanding the appeal to the original adjudicating authority to decide the issue afresh based on the law declared by the Larger Bench, giving the appellant an opportunity to present their case if desired. The penalty issue was left open for arguments before the original adjudicating authority.

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