https://www.taxtmi.com/caselaws?id=209056 The Tribunal allowed the condonation of delay in filing the appeal and dispensed with the pre-deposit condition for the balance amount of duty and penalty. The decision favored the Revenue regarding the valuation of physician samples. While demands beyond the limitation period were barred, the demand within the limitation period needed confirmation. The penalty imposed under Section 11AC was set aside due to the genuine nature of the dispute. The Tribunal emphasized legal aspects of condonation, pre-deposit, valuation issues, limitation periods, and penalties under the Central Excise Act, 1944. en-us Mon, 21 Feb 2011 00:00:00 +0530 Wed, 31 Jul 2013 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209056 The Tribunal allowed the condonation of delay in filing the appeal and dispensed with the pre-deposit condition for the balance amount of duty and penalty. The decision favored the Revenue regarding the valuation of physician samples. While demands beyond the limitation period were barred, the demand within the limitation period needed confirmation. The penalty imposed under Section 11AC was set aside due to the genuine nature of the dispute. The Tribunal emphasized legal aspects of condonation, pre-deposit, valuation issues, limitation periods, and penalties under the Central Excise Act, 1944. Case-Laws Central Excise Mon, 21 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209056