2009 (11) TMI 766

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....for the Respondent. ORDER Duty demand of Rs. 22,64,563/- has been confirmed against the appellant on the ground that the physician samples manufactured by them on job work basis should be assessed to duty as per Rule 4 of Central Excise Valuation Rules, 2000. Penalty equal to duty has to be imposed and interest also has been demanded. Even when the stay application was pending before this Tribun....

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.... the detention may be quashed since appellants may have difficulty otherwise. 3. We have considered the submissions made by the learned Advocate. Since duty and interest have already been deposited and the issue is basically one that relates to a dispute of valuation, we consider the amounts deposited by the appellants sufficient for the purpose of Section 35F of Central Excise Act, 1944 and ther....