9911796707
TMI Blog1998 (10) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : G.N. Srinivasan, Member (J)]. The above is an applications were filed for waiver of deposit of duty of Rs. 4.58 crores and penalty Rs. 1 crore. In the beginning when the matter was taken up for hearing it was found that by the impugned order the adjudicating authority i.e. the Collector had confirmed 51 show cause notices. When we asked Shri V. Sridharan about filing of as many appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... existing therein. For production of antibiotic a specific type of micro-organism is required to bring about fermentation of the medium. In the sterilised medium developed culture is added with constant agitation. The enzym contained in the said culture converts various ingredients into broth and mixture is maintained by specific temperature over a specific period and when the process of fermentat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yeast, cotton seed flour etc. These materials were sterilised, cooled it at a required temperature so these treated as production on the basis of the statement. It is the contention of the learned Counsel that on the basis of the affidavits of the experts filed in the case the authority below has erred in law in coming to the conclusion that there has been a manufacture of broth by the applicant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rketable. He also relied on the judgment in C.C.E., Surat v. Citurgia Bio-Chemicals Ltd. - 1996 (87) E.L.T. 267 for the proposition of law. 3. As against this the learned DR argues that the entire process made by the appellants has been described by the commercial assistant. The appellants have wrongly termed it as prepared culture media as food media. If they have procured the media from open m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
