NICHOLAS PIRAMAL (I) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) At the request of the parties, this Petition is being disposed of finally at the stage of admission.

(2.) This Petition under Article 226 of the Constitution of India, challenges the order dtd. 20/11/2018 passed by the Customs, Excise and Service Tax Appellate Tribunal, (the Tribunal). The impugned order dtd. 20/11/2018 is a common impugned order, rejecting the Petitioner's application for rectification along with similar applications by two other Assessee/Appellants.

(3.) The Petitioner is engaged in manufacture of medicines. The Petitioner cleared some medicines as physician samples for free distribution among physicians and some medicines were sold as physicians samples to other pharmaceutical company for free distribution by them. The demand against the Petitioner was confirmed on the aforesaid two accounts. Besides, imposing penalty upon the Petitioner.