2008 (8) TMI 706

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....R, for the Respondent. [Order (Oral)]. - This appeal arises from Order-in-Appeal No. 11/2004-CE dated 21-1-2004. The assessee is manufacturer of P & P medicines falling under Chapter Sub Heading 3003.10 of Central Excise Tariff Act, 1985. They had cleared physician samples on payment of duty on pro-rata basis. Since no sale was involved the correct value of the goods cleared as samples was a....

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.... in Final Order No. 1400/2005 in Order-in-Appeal No. 1112004 CE, praying that this Hon'ble Court may be pleased to decide the substantial question of law as stated therein as mentioned in A, B & C paragraphs, u/s 35(G)(1) of the Central Excise Act, 1944 and set aside the Final Order. This appeal having been reserved for orders coming on for pronouncement this day, Gururajan, J., delivered the f....

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....of receipt of a copy of this order. 2. The learned counsel submits that in terms of the Hon'ble Karnataka High Court's direction they have already deposited the interest in this case and therefore, the question of imposing penalty does not arise as held by the Tribunal in large number of cases. He pointed out that in the above extracted order of the Hon'ble Karnataka High Court the questio....