2007 (12) TMI 45

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.... Jyoti Balasundaram, Vice-President]. - 1.   We have heard both sides on the applications for waiver of pre-deposit of duty of Rs. 58,63,318/- confirmed against the applicant herein on the clearance of pharmaceutical goods (sutures) to Government Hospitals through dealers during the period March, 2001 to December, 2004 and equal amount of penalty and penalty of Rs. 5 Lakhs imposed upon S....

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....t the rate was quoted only by the manufacturer; tenders were accepted only by the manufacturer; order has been placed by Government hospital on the manufacturer directly; Dealer's invoice is also on behalf of the manufacturer. Prima facie, therefore, the dealer is an agent who is entitled to get remuneration and the remuneration given to the dealers prima facie cannot be regarded as 'trade discoun....

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....e contracted price with the Government Agency. The letter states that the despatch of sterilized surgical sutures will be made through their various dealers for whom applicant company had contracted the price of the goods, for supply to bulk consumer, who in turn will supply the product to principal buyers (Government Hospital and Agency) and receive the sale proceeds for supply effected by them f....