2014 (10) TMI 339

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.... Patel, Adv. For the Respondent : Shri Ahibaran, Addl. Comm. (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. AT/46/M-II/2004 dated 28/07/2004 passed by Commissioner of Central Excise (Appeals),Mumbai. 2. Vide the impugned order, the learned appellate authority has upheld the duty demand of Rs. 3,11,776/- along with interest thereon and ....

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....nce is placed on the decision of this Tribunal in the case of Bayer Diagnostics India Ltd., Vs. CCE Vadodara - 2001 (133) ELT 140 (Tri-Mumbai) in support of his contention. Alternatively, it is argued that inasmuch as the appellant had discharged the excise duty liability before issue of show-cause notice. The question of issue of a notice and imposing penalties does not arise at all and therefore....

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.... submitting those samples. If the goods were not marketable, the question of mentioning a name, its price, application and dosage would not have arisen at all. Therefore, we do not find any merit in the contention that the goods are not marketable. As regards the reliance place on Bayer Diagnostics India Ltd. case (cited supra), the facts of the said case were completely different and distinguisha....