2010 (9) TMI 73

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....t.   Per: Mrs. Archana Wadhwa: As the appellants had deposited entire duty which stands confirmed against them on account of valuation of physicians samples, we dispense with the condition of pre-deposit of penalty. 2. As a short issue is involved, we proceed to decide the appeal itself. The demand stand confirmed by enhancing the value of the physicians samples, by adopting the a....

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....longer period of limitation or to impose penalty upon them. He draws our attention to the earlier decision, wherein under identical situation, the demands beyond the normal period of limitation as also penalties were set aside. 3. After hearing learned SDR, we take note of the Tribunal s decision in the case of M/s Marsha Pharma Ltd. being Order No.A/1125/WZB/AHD/2009, dt.1.6.09. The said decis....

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.... April 2008 by the Tribunal shows that even after issue of circular by the Board, the matter was not settled finally since there were contradictory views. While the Hon'ble Supreme Court has held that circulars beneficial for the assessee are bound to be implemented by the officers of the department, there is no such law laid down by the Hon'ble Court that the circular issued by the Board is bindi....