1999 (9) TMI 900

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..... . [Order per : Jyoti Balasundaram, Member (J)]. The Commissioner of Central Excise has confirmed duty demand of Rs. 45,68,798/- and Rs. 29,77,843.70 P. on clearances of two bulk drugs namely Cephalexin Monohydrate and Cefaclor cleared on payment of duty at the rate of 10% ad valorem under Notification No. 6/94, dated 1-3-94 (in terms of Sl. No. 6 of the table annexed thereto) which presc .....

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..... use notices dated 17-7-95 and 18-7-95 which also proposed imposition of penalty. The Adjudicating authority confirmed the demand and also imposed a penalty of Rs. 2 lakhs and Rs. 1 lakh respectively on the appellants. Hence these appeals. 2. We have heard Shri Lalit Arora, Manager, Financial Services for the appellants and Shri S.K. Das, learned DR for the Revenue. The contention of the assessee .....

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..... 9-2-95 was issued. This makes it amply clear that between 6-1-95 and 8-2-95, no exemption was available to the bulk drugs in dispute and that the appellants were required to pay higher rate of duty as applicable. Thus, the demand is sustainable and we confirm the same. However, there was sufficient scope for doubt on the part of the appellants, as seen from the facts set out above, and therefore, .....

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