9911796707
TMI Blog2007 (7) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... several decisions of the Tribunal, the stay applications and the appeals are taken up together for the disposal. 2. Shri B. Seshagiri Rao, learned Consultant who appeared for the appellants stated that the appellants had to draw samples of the Bulk Drugs manufactured by them under the Drugs and Cosmetic Act even before the RG1 stage. The Revenue has proceeded to initiate the action on the appellants for demand of duty on the samples drawn. The Original Authority confirmed the demands. He imposed equal penalties under Section 11AC along with interest under Section 11AB of the Act. The Commissioner (Appeals) upheld the Order-in-Original. 3. The learned Consultant pointed out that the issue is squarely covered by several decisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal)] Following ratio of the above cited decisions, I allow the appeals with consequential relief. Appeal No. 584/2006 6. This appeal has been filed by the Revenue against the Order-in-Appeal No.41/2006, dated 28-1-2006 passed by the Commissioner of Customs Central Excise (Appeals), Visakhapatnam. The Respondents are manufacturers of Bulk Drugs and Drug Intermediates which are excisable. It was noticed by the officers of Central Excise (P I) that the Respondents stopped paying duty on samples drawn for testing purpose within the factory for the period from June, 2003 to September, 2003. It was felt that in terms of Paras 2.1 (ii), 3.2.1 (1) and 3.2.2 of Chapter 11 (samples) of Central Excise Manual, Vol-II, in respect of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; and (iv) to note that those samples were drawn after attaining RG1 stage, but not prior to RG1 stage. 7. The learned JDR reiterated the 'Grounds of Appeal' of the Revenue. 8. Shri Seshagiri Rao, learned Consultant said that the Commissioner (Appeals) has rightly followed the decision of the Tribunal and dropped the proceedings. Hence the Revenue's appeal, according to him, has no merits. 9. I have carefully gone through the records of the case and the submissions made by both the sides at the time of personal hearing. The Respondents are manufactures of Bulk Drugs. These drugs before being marketed should be sent for tests in terms of the provisions of Drugs and Cosmetics Act, 1945. In other words, the tests to be carried ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
