https://www.taxtmi.com/caselaws?id=125038 The Tribunal granted the application for waiver of pre-deposit and stay of recovery in respect of duty and penalty amounts. The decision was based on the unique circumstances of the case where the goods were sold on a principal-to-principal basis, differentiating it from cases involving physician samples. The Tribunal found that the goods in question were actually sold by the appellant to other manufacturing units under the latter's brand name, aligning with a precedent cited by the appellant's counsel. This led to a favorable outcome for the appellant due to the inapplicability of the Board's circular and the High Court's judgment to the specific facts of the case. en-us Tue, 27 Jan 2009 00:00:00 +0530 Thu, 18 Oct 2012 13:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125038 The Tribunal granted the application for waiver of pre-deposit and stay of recovery in respect of duty and penalty amounts. The decision was based on the unique circumstances of the case where the goods were sold on a principal-to-principal basis, differentiating it from cases involving physician samples. The Tribunal found that the goods in question were actually sold by the appellant to other manufacturing units under the latter's brand name, aligning with a precedent cited by the appellant's counsel. This led to a favorable outcome for the appellant due to the inapplicability of the Board's circular and the High Court's judgment to the specific facts of the case. Case-Laws Central Excise Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125038