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TMI Blog2010 (5) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... nce that in common parlance, the impugned goods are treated as Ayurvedic medicine by the public. The only certificate produced by them before the lower authority does not anywhere certify the impugned goods to be Ayurvedic. Impugned goods cannot be considered as Ayurvedic medicine. Penalty - Suppression - held that - extended period invoked. Where the charge of suppression has been proved, pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recognized in the Ayurvedic texts. (b) The product Nivaran-90 is not manufactured exclusively as per authoritative books on Ayurveda. (c) The name Nivaran-90 is only a brand name and not a specified formulation in any of the Ayurvedic texts. 2. We find that the issue as to what can be considered as Ayurvedic medicine has gone up to the Hon'ble Supreme Court and in the case of Naturelle Heal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In the present case, we find that the appellants have not been able to produce any evidence that in common parlance, the impugned goods are treated as Ayurvedic medicine by the public. The only certificate produced by them before the lower authority does not anywhere certify the impugned goods to be Ayurvedic. Secondly, the appellants have used some of the ingredients, as pointed out by the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey have not separately collected excise duty from their customers. It has also been argued on behalf of the appellants that if the impugned goods are held to be dutiable, they should be allowed modvat/cenvat credit for the duty paid input used in the manufacture of the impugned goods. Both these requests appear to be reasonable and hence we direct that the authorities below to treat the sale value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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