https://www.taxtmi.com/caselaws?id=248744 The Appellate Tribunal CESTAT NEW DELHI ruled that the appellant was not liable to pay duty on stapler pins supplied free of cost as part of a promotional scheme. The Tribunal found that the appellant did not undertake any additional activity on the stapler pins procured from other manufacturers, as duty had already been paid on them. Therefore, the Tribunal concluded that there was no justification for imposing duty on the same stapler pins again and allowed the appellant's stay petition unconditionally, dispensing with the pre-deposit of duty and penalty. en-us Mon, 24 Sep 2012 00:00:00 +0530 Mon, 23 Jun 2014 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248744 The Appellate Tribunal CESTAT NEW DELHI ruled that the appellant was not liable to pay duty on stapler pins supplied free of cost as part of a promotional scheme. The Tribunal found that the appellant did not undertake any additional activity on the stapler pins procured from other manufacturers, as duty had already been paid on them. Therefore, the Tribunal concluded that there was no justification for imposing duty on the same stapler pins again and allowed the appellant's stay petition unconditionally, dispensing with the pre-deposit of duty and penalty. Case-Laws Central Excise Mon, 24 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248744