2016 (8) TMI 880

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....issioner (AR) for the respondent. ORDER [Order per: Sulekha Beevi, CES.] Brief facts:- 1.1 . The appellant is engaged in manufacture of P or P medicaments, which are notified under Section 4A of Central Excise Act, 1944 and also in accordance with the provision of Drugs and Cosmetics Act, 1945. The appellants sell medicaments in bulk to different firms and companies based on purchase order. Th....

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....a) of the Act. 1.3. The appellants manufactured the physician samples in the same batch along with the medicaments which are cleared for retail sale, the packing in respect of free samples was different the packing in respect of medicaments which is cleared for retail sale. Physician samples which are of two or one tablet were contained in a packing of smaller size than the size of the commercial....

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....ction 4. 1.5. After adjudication, the original authority confirmed the demand along with interest and imposed penalty. Hence this appeal. 2. We heard both sides. The issue is squarely covered vide the Final Order passed by Tribunal in appellants' own case for different/subsequent period.(Final Order No.21675-21697/2015 dt. 27/07/2015). The learned counsel submitted that the issue is covered ....