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TMI Blog2010 (8) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... substances, the product processed does not cease to be ayurvedic medicament - just because Ginsec powder is filled in capsule made of gelatine, the medicament cannot be said to have lost the quality of ayurvedic medicament - precedent Tribunal decisions have not been considered by the Commissioner (Appeals) and the eligibility of the exemption notification has also not been considered - order set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a show cause notice was issued on 25-4-97 and duty demand of Rs. 33,60,628/- has been confirmed against the appellant. Further, penalty equal to the duty under Rule 173Q of Central Excise Rules, 1944 has also been imposed. 2. Learned advocate for the appellant submitted that the product was manufactured under licence issued for Ayurvedic medicines and there is no dispute that Ginsec was ay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner passed an elaborate order, we find that this Tribunal in the case of Mehta Unani Pharmacy Co. v. CCE, Rajkot as reported in 2007 (218) E.L.T. 74 (Tri-Ahmd.) had taken a view that just because the ayurvedic preparations are contained in the vehicle in the form of sugar, honey or such palatable substances, the product processed does not cease to be ayurvedic medicament The Tribunal had al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter is required to be remanded back. Further, we also note that the Commissioner has not considered the eligibility of the appellant for concessional rate of duty after 1994. Since precedent Tribunal decisions have not been considered by the Commissioner (Appeals) and the eligibility of the exemption notification has also not been considered, we find it appropriate that the stay petition has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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