9911796707
TMI Blog1998 (3) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... der Notification 29/88 which provides for concessional rate of duty of P & P medicines which are single ingredient and based on bulk drugs specified in Schedule II to Drug Price Control Order 1988. Proceedings were initiated against the Appellants by issue of show cause notice on 30-3-1993. The case of the department is that bulk drug Carbimazole has been deleted from the Second Schedule of the DPCO vide Notification No. 90,524(E), dated 5-7-1989. Therefore the Appellant's product Neo-Mercazole is not eligible for the concessional rate of duty. The show cause notice sought to recover the duty for the period 12-2-1990 to November 1990. It was also alleged that they filed price list dated 12-2-1990 in part III for the product claiming discoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his mind before according approval and is required to make such enquiry and call for such information in order to grant approval to the classification claimed. Further it was contended that there was an earlier show cause notice issued on identical grounds to deny exemption on 3-7-1991 by the Superintendent to show cause to the jurisdictional Assistant Commissioner. It covered the period December 1990 to April 1991 and he did not allege any suppression of facts by the Appellants. Therefore to make such an allegation in a subsequent show cause notice issued in 1993 for a period earlier to that covered by the show cause notice of July 1991 will not support the department's case for invoking the longer period on grounds of suppression of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he reasoning in the impugned order on limitation whereby the Commissioner has found that the Appellant have declared in their classification list, a position which was not legally true. 4. We have carefully considered these submissions. We are of the view that the Appellants have made out a case on limitation because the earlier show cause notice of 1993 was on an identical ground to the effect that they could not avail Notification 29/88 after deletion of the ingredient used by them from category II of the DPCO. The present show cause notice, which has been disposed of by the impugned order, has been issued much later in 1993 again on the same ground for a period anterior by the earlier show cause notice. In these circumstances the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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