2009 (6) TMI 276 - AT - Central Excise

Classification of Calcium Gluconate - Appellant s claim classification of the product under CETH 3003.30 as medicaments whereas the Commissioner in the Order-in-Original has confirmed the classification of the product under CETH 2918.00 as organic chemical. Held that Calcium gluconate IP manufactured by the appellants is clearly classifiable under CETH 2918.00 - As regards penalty we agree that the Commissioner has gone beyond the remand order and the appellants could not be visited with demand for extended period and penalty when the department has not even appealed against the Order-in-Original limiting the demand to the period of limitation and not imposing any penalty. Therefore we set aside the penalty imposed on the appellants and also demand for extended period. - The learned advocate s contention that the decision of the Tribunal in Shanpur Industries was rendered ex parte and therefore is not relevant is clearly not correct. Absence of assessee may indicate their realization that Revenue s case is correct such decision can be relied on especially if statements of assessee recorded earlier are on record

The first issue is whether the decision of the Supreme Court in the case of Ram Singh v. State of Haryana 1996 \n 1 SCC 175 is applicable to the present case. The court held that the state had the right to levy taxes on the sale of goods, but the tax had to be uniform across the country. The court ruled that the tax could not be discriminatory and that the state could not levy a tax on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods that were not produced in the state. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could not be levied on the sale of goods. The court also held that the tax could be levied on the sale of goods. The court also held that the tax could be levied on the sale of goods. The court also held that the tax could be levied on the sale of goods. The court also held that the tax could be levied on the sale of goods. The court also held that the tax could be levied on the sale of goods. The court also held that the tax could be levied on the sale of goods good

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The following are the key points of the study:\n\n1. The study was a retrospective, observational study.\n2. The study was conducted at a single center.\n3. The study included patients who were admitted to the hospital with a primary diagnosis of heart failure.\n4. The study included patients who were treated with a specific medication.\n5. The study evaluated the efficacy of the medication in treating the patients.\n6. The study found that the medication was effective in treating the patients.\n7. The study concluded that the medication was safe and effective for the treatment of heart failure.\n\nThe study had several limitations. The sample size was small, and the study was not randomized. Additionally, the study was not double-blinded, and the results may have been influenced by bias. The study authors acknowledge these limitations and suggest that further research is needed to confirm the findings. The study also notes that the results may be specific to the study population and may not be generalizable to other populations. The study concludes that more research is needed to determine the efficacy of the treatment in a larger and more diverse population.\n\n"

def __init__(self, data=None, kwargs):\n super().__init__(kwargs)\n self.data = data\n self.epochs = 1000\n self.batch_size = 32\n self.validation_split = 0.2\n self.callbacks = [EarlyStopping(monitor='val_loss', patience=10), ModelCheckpoint(filepath='best_model.h5', save_best_only=True)]\n self.history = None\n self.model = None\n self.history = None\n self.model = None\n self.epochs = 100\n self.batch_size = 32\n self.validation_split = 0.2\n self.callbacks = [EarlyStopping(monitor='val_loss', patience=2)]\n self.epochs = 100\n self.batch_size = 32\n self.validation_split = 0.2\n self.callbacks = [EarlyStopping(monitor='val_loss', patience=2)]\n self.model = None\n self.history = None\n }\n}\n\n";

public static void main(String[] args) {\n System.out.println("Hello, World!");\n }\n}\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

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