2012 (12) TMI 617

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.... 28-8-2012<br>E/1608/12 - S/1508/12/EB/C-II<br>Central Excise<br>S.S. Kang And Sahab Singh, JJ. &nbsp; Appellant Rep by: Mr Vinod Awtani, CA Respondent Rep by: Ms D M Durando, Deputy Commissi....

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....d to physician samples as the physical (sic) samples does not go under various stage of price appreciation, since it is not sold. 3. As the duty has been paid on MRP basis and the Revenue is not de....