2007 (9) TMI 171

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed. - Appeal No. E/83/2006 - 1106/2007 - Dated:- 18-9-2007 - Dr S.L. Peeran, Member (J) [Order per] - This appeal arises from the Order-in-Appeal No. 109/2005 dated 27-10-2005 by which the Commissioner (Appeal) has confirmed. the Order- in-Original No. 56/2005 dated 13-7-2005. The appellants are engaged in the manufacture of P or P Medicaments on loan license basis for the company, M/s. A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mount of Rs. 19,061/- has been confirmed and interest amount of Rs. 2,478/- has been levied. The appellants contested the matter on the ground that the Board's Circular is only prospective and cannot he applied to the goods destroyed on earlier date of the Circular. However this plea was not accepted. The Commissioner (Appeals) noted that the Board's Circular is only clarificatory in nature and ca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X