9911796707
TMI Blog1994 (9) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for the Union of India. 2.The petitioner seeks quashing of notice dated 28th July, 1994 (Annexure 1 to the writ petition) and further directing the said respondent not to proceed further or take any action in pursuance of the same. 3.The impugned show cause notice is issued under Section 11A of the Central Excises and Salt Act, 1944 read with the provisions of the Central Excise Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities on the perusal of the process of manufacture and also in accordance with the Ayurvedic books mentioned in the drug licence and on the basis of production register stock and bank register, it was observed that the final product, viz. the Ayurvedic medicine which the petitioner is manufacturing is completed in two distinct steps; first, the extract of the toritous herbs and shrubs are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisable goods used as a raw material for the manufacture of final product with intent to evade payment of duty. 5.Learned counsel for the petitioner vehemently urged that the liquid which comes out as an intermediary product is kwath and that itself is a medicament and exempt under Chapter 13 of the Central Excise Tariff. It is contended, even if kwath is an excisable goods it is exempt under su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of fact, which we feel, could not appropriately be examined in proceedings under Article 226 of the Constitution. The further question whether kwath as excisable goods is exempt under sub-heading 3003.30 under the aforesaid notification, is again a question, which it would be appropriate that the petitioner may raise all these grounds before the said authority in response to the show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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