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2018 (9) TMI 1054

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..... ne For the Respondent ORDER Per Madhu Mohan Damodhar None is present for respondent. From the records, it is noticed that the respondent was not present for the early hearings of 14.03.2018, 05.06.2018 and 21.06.2018. In the last mentioned hearing, the matter was adjourned to 06.07.2018 as a last chance for respondent and a notice was issued for causing appearance. However, despite of the sam .....

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..... rma Products and Nivaran Herbal Pvt. Ltd. where vide Final order dt 04.05.2010 reported in 2010-TIOL-1088-CESTAT-MAD, this Tribunal had upheld the stand of the department that impugned goods are not entitled for exemption as Ayuverdic goods. However, the Commissioner (Appeals) in the impugned order has held otherwise that the impugned goods are classifiable as Ayurvedic medicament under CETH 3003. .....

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..... ind any reason why the classification as affirmed by the earlier order of Tribunal should not be reiterated in this case also. We also note that para 4.0 of the impugned show cause notice has clearly indicated that the extended period is being invoked on account of respondent having misdeclared the ingredients, formula and method of manufacture of Nivaran-90 cough syrups supplied as per Ayurvedic .....

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