1992 (11) TMI 198

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....f Central Excise, Bombay-I, against the orders of the Collector of Central Excise (Appeals), Bombay holding that the demand of Rs. 445.75 confirmed by the Assistant Collector of Central Excise, Division F-I was time barred. 2. When the case was called, Smt. Ananya Ray, the learned SDR appeared on behalf of the appellant. None appeared on behalf of the respondent. Instead of entering into appear....

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....er, 1992 by the respondent to the Registrar is not factually correct and there is no justification for adjourning the hearing. Accordingly, the Bench in its discretion proceeded to hear the appellants ex parte. 3. Briefly stated, the facts are that a show cause notice was issued to the respondents on 25th April, 1984 by the Range Superintendent demanding the duty on clearances of physician's sa....

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....o. 80/80-Central Excise, dated 19-6-1980 as amended from time to time during the year 1983-84. Physician's samples are exempted from payment of duty under Notification No. 48/77 C. Ex., dated 1-4-1977 under certain conditions mentioned therein. A careful reading of the said Notification shows that a manufacturer of P or P Medicines, falling under T.I. No. 14E of C.E.T. is entitled to duty from ....

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....computing the exempted quota. It is fully brought out above as to how the physician's samples cleared by the company are not eligible for clearance as duty free samples. The clearances of such samples, therefore, form part of first clearances of 7.5 lakhs and the Company has to pay the duty demanded." (Emphasis supplied) 4. When the matter went up in appeal Collector (Appeals) held the view tha....