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<h1>Waiver granted for duty and interest pre-deposit on physician samples despite revenue denial. Stay petition allowed.</h1> The applicant's request for waiver of pre-deposit of duty and interest was granted for the appeal hearing after revenue denied abatement on physician ... Abatement on MRP value denied - cannot be applied to physician samples - seeking waiver of pre-deposit of duty and interest - Held that:- As the duty has been paid on MRP basis and the Revenue is not denying, therefore, the abatement cannot be denied. In view of this, pre-deposit is waived for hearing of the appeal - stay allowed. The applicant filed for waiver of pre-deposit of duty and interest. Revenue denied abatement on physician samples, but duty was paid on MRP basis. Pre-deposit waived for appeal hearing. Stay petition allowed.
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