2014 (3) TMI 347

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..... xcludes opium and narcotic drugs from scope of excise duty levy - Prima facie, it appears that calling for pre-deposit in both appeals shall cause undue hardship to the appellant - Temporary stay granted. - E/3491-3492/2012 - Stay Order Nos. 57883-57884/2013(PB) - Dated:- 13-5-2013 - Shri D.N. Panda and Rakesh Kumar, JJ. Shri B.K. Singh, Advocate, for the Appellant. Ms. Ranjana Jha, DR .....

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..... icinal preparations. Nascopine is British Pharmacopea standard. It is Note 9 of the Chapter 29 excludes opium and narcotic drugs from scope of excise duty levy. 6. Prima facie, it appears that calling for pre-deposit in both appeals shall cause undue hardship to the appellant. Therefore, there shall be waiver of pre-deposit in both the cases till 31-12-2013 or till disposal of the appeal whichev .....

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