2005 (10) TMI 480

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..... t. CDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. The appellant is the manufacturer of Bulk Drug which he uses in the manufacture of medicaments as well. It is his contention that the bulk drug contains certain impurities which are required to be removed by filtration process before issuing in the manufacture of medicaments. The Commissioner in the impugned order held .....

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..... s that the penalty should not have been imposed when there is no intention to evade duty. He argued that had the appellant not been provided the concessional rate of duty under Notification No. 8/95, he would have been entitled to Modvat credit on the duty paid on the bulk drug. In such a situation, he argued that no penalty should have been imposed. 4. We have carefully considered the rival con .....

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