https://www.taxtmi.com/caselaws?id=89370 Clearances claimed as physician's free samples were not eligible for exemption because the assessee recovered amounts from distributors by agreement and debit notes toward sample, promotional and packing costs, so the goods were not supplied free as required by the notification. The non-disclosure of those recoveries amounted to suppression, justifying invocation of the extended limitation period. Duty had to be recomputed on the basis that the exemption was unavailable, and penalty and fine were left for reconsideration on a proportional basis. The matter was remanded only for rechecking the duty calculation and consequential penal consequences. en-us Fri, 11 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89370 Clearances claimed as physician's free samples were not eligible for exemption because the assessee recovered amounts from distributors by agreement and debit notes toward sample, promotional and packing costs, so the goods were not supplied free as required by the notification. The non-disclosure of those recoveries amounted to suppression, justifying invocation of the extended limitation period. Duty had to be recomputed on the basis that the exemption was unavailable, and penalty and fine were left for reconsideration on a proportional basis. The matter was remanded only for rechecking the duty calculation and consequential penal consequences. Case-Laws Central Excise Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89370