Penalty not imposable for Non-obtainment of NOC from Drug Inspector for free to export Drugs

Medista Overseas Vs Commissioner, Central Excise & Central Goods and Service Tax (CESTAT Delhi) It is evident that there was no requirement of NOC from the Drug Controller in respect of export consignment vide Shipping Bill No. 7099329 dt. 16.04.20 16 filed by the appellant for export of drugs to Liberia. Further, I am satisfied from the evidence led that the appellant was a genuine manufacturer duly licensed to manufacture and export of drugs. Further, even from the test report of CDSCO, Mumbai, out of the three drugs, two drugs namely B-CO syrup and Sabtron have been found to be of stand...