2003 (7) TMI 458

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..... the Respondent. [Order per : S.S. Kang, Member (J)]. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). In the impugned order, 45 products manufactured by the appellant were classified by the Ayurvedic medicine whereas the claim of the appellant is that these are spices. Now the appellant before us made an alternative plea that these are pro .....

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..... ducts are generic as well as P P Medicines. In this situation as the Revenue had not gone into ingredients of the each product to prove that these are Ayurvedic medicines, matter requires reconsideration. 3. In respect of the claim the appellants are entitled to Small Scale Exemption Notification. The submission of the appellant is that Chamria is their Sir name. Earlier, they were manufactu .....

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..... ll Scale Exemption is also remanded to the adjudicating authority. The impugned order is set aside and the matter is remanded to the adjudicating authority for deciding afresh after affording an opportunity of being heard to the appellant. Both the sides are at liberty to produce evidence in support of the claim. The appeal is disposed off by way of remand. - - TaxTMI - TMITax - Central Excise .....

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