https://www.taxtmi.com/caselaws?id=195523 The appeal was allowed in favor of M/s.Gena Pharmaceuticals Ltd. in a case concerning the undervaluation of physician's samples for Central Excise duty calculation. The Judicial Member noted the lack of evidence indicating intentional evasion of duty, leading to the waiver of penalties under Rule 25 of the Central Excise Rules, 2002, and Section 11AC of the Central Excise Act, 1944. The decision hinged on the correct valuation of the samples and the absence of deliberate intent to evade duty, as the appellants had already paid the duty and interest. en-us Thu, 01 Dec 2016 00:00:00 +0530 Thu, 02 Nov 2017 17:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195523 The appeal was allowed in favor of M/s.Gena Pharmaceuticals Ltd. in a case concerning the undervaluation of physician's samples for Central Excise duty calculation. The Judicial Member noted the lack of evidence indicating intentional evasion of duty, leading to the waiver of penalties under Rule 25 of the Central Excise Rules, 2002, and Section 11AC of the Central Excise Act, 1944. The decision hinged on the correct valuation of the samples and the absence of deliberate intent to evade duty, as the appellants had already paid the duty and interest. Case-Laws Central Excise Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195523