https://www.taxtmi.com/caselaws?id=78708 The Tribunal dispensed with the pre-deposit of penalty as the appellants had already paid the duty confirmed. The value of physicians' samples was enhanced based on comparable packs, but demands beyond the limitation period were deemed time-barred. The Tribunal emphasized that contradictory interpretations of a Board Circular prevented penalties and extended periods. Ultimately, penalties were set aside, and demands within the limitation period were upheld, while those beyond were dismissed. en-us Mon, 20 Sep 2010 00:00:00 +0530 Fri, 10 Dec 2010 23:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78708 The Tribunal dispensed with the pre-deposit of penalty as the appellants had already paid the duty confirmed. The value of physicians' samples was enhanced based on comparable packs, but demands beyond the limitation period were deemed time-barred. The Tribunal emphasized that contradictory interpretations of a Board Circular prevented penalties and extended periods. Ultimately, penalties were set aside, and demands within the limitation period were upheld, while those beyond were dismissed. Case-Laws Central Excise Mon, 20 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78708