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2015 (3) TMI 468

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..... Per : B.S.V.MURTHY; The appellant is a manufacturer of bulk drugs. In respect of bulk drug, Cisapride Monohydrate BP manufactured by the appellants and exported, it was found that as per the Notification No. G.S.R. 82(E) dated 10.02.2011 issued by the Ministry of Health and Family. Welfare, the bulk drug is prohibited from being manufactured, sold and distributed. Further, unknowingly the appel .....

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..... plicable only in respect of manufacture, sale and distribution within India and not for exports. It is not in dispute that during the subsequent period, the Drug Controller has issued NOC for exports and appellants have exported the same. The learned counsel also submitted that the Departmental Officers, besides allowing export despite the ban, allowed manufacture also and in fact allowed clearanc .....

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..... alties imposed. Having regard to the facts and circumstances discussed above, which would show that appellant has a prima facie case, because subsequently, NOCs have been issued by the Drug Controller for exports and even if confiscation is sustainable, penalty may not be sustainable. Therefore, we consider that appellant has made out a prima facie case for waiver of predeposit of penalties and st .....

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