https://www.taxtmi.com/caselaws?id=78416 The Tribunal upheld the classification of "Nivaran 90 Herbal Cough Syrup" as non-Ayurvedic, denying exemption from excise duty due to insufficient evidence of common parlance acceptance. The appellants' non-disclosure of ingredients not in Ayurvedic texts led to a charge of suppression, impacting the time-barred demand. However, the Tribunal allowed cum-duty assessment and modvat/cenvat credit adjustments, directing re-calculation. A penalty of Rs. 30 lakhs was upheld for suppression and non-disclosure. The appeals were mostly dismissed, except for the granted relief on duty assessment and credit adjustments. en-us Tue, 04 May 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78416 The Tribunal upheld the classification of "Nivaran 90 Herbal Cough Syrup" as non-Ayurvedic, denying exemption from excise duty due to insufficient evidence of common parlance acceptance. The appellants' non-disclosure of ingredients not in Ayurvedic texts led to a charge of suppression, impacting the time-barred demand. However, the Tribunal allowed cum-duty assessment and modvat/cenvat credit adjustments, directing re-calculation. A penalty of Rs. 30 lakhs was upheld for suppression and non-disclosure. The appeals were mostly dismissed, except for the granted relief on duty assessment and credit adjustments. Case-Laws Central Excise Tue, 04 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78416