FDC LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr.Paranjape, learned counsel appearing for the Petitioner and Mr.Jetly, learned counsel appearing on behalf of Respondents.

(2.) The Petitioner has challenged the order passed by the Customs, Excise and Service Tax Appellate Tribunal Mumbai dtd. 20/11/2018 rejecting an application for Rectification.

(3.) The Petitioner is engaged in manufacture of medicines. Some of the goods that Petitioner manufactures are physician samples which are not for sale but for distribution to the doctors free of costs. On this aspect certain circulars were issued in respect of the Central Excise by the Government and it led to some persons filing Petitions in this Court.