9911796707
TMI Blog2000 (3) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication for stay was taken up, it was thought that the appeal itself could be disposed of despite the objection of the DR. We have taken up the appeal itself after waiving the pre-deposit. 2. The appellants are engaged in the manufacture of ayurvedic medicaments. One of the products which they manufacture is "mahabhringraj tel". The product, it is claimed by the appellants, is ayurvedic medi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to the show cause notice it has been mentioned inter alia as follows :- "It further appears that the said goods are manufactured as per their own formula which is distinct from the formula mentioned in the Ayurvedic Books specified in the First Schedule to the Drugs and Cosmetics Act, 1940." On the basis of the reply the Assistant Commissioner confirmed the demand. An appeal was filed and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by learned counsel Shri Sridharan that the Commissioner, Pune in his order dated 20-11-1991 after noting that the product was not strictly manufactured as per the ayurvedic system as synthetic added, had held in favour of the assessee. Yet the Tribunal in the appeal filed by the department has agreed with the contention of the assessee. 6. Shri Deepak Kumar with alacrity cites before us the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered all aspects and has decided the case in favour of the assessee. We do not have strong reason to disagree with the judgments in the assessee's own case. Hence we disagree with the arguments made by the DR. Appeal stands allowed with consequential relief. The stay petition also stands disposed of. 7. [Assent per : J.H. Joglekar, Member (T)]. - The Supreme Court in the case of Hari Singh v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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