1998 (10) TMI 156

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....ons, briefly, the appellants have mainly stated in their written submission that the appellants are engaged in the manufacture of pharmaceutical products falling under Chapter 30. In addition to their own branded products, they manufacture branded pharmaceutical products of other persons in their factory on loan licence basis. Their factory is an undertaking registered with the Director of Industries, Maharashtra as a small scale industry under the Industries (Development and Regulation) Act, 1951. 2.  During the years 1986-87 and 1987-88 they were manufacturing Zoacide-V tablets using Miconazole Nitrate and Newmycin Sulphate as ingredients, Decanazole cream using Miconazole Nitrate as ingredient, and Estolin in Syrup and tablet for....

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....s formulation, Erythromycin Estolate, was a salt cum ester of Erythromycin which was not specified in the tariff entry below sub-heading 3003.11 was adjudicated by the Assistant Collector and the show cause notice was withdrawn in his speaking order, dated 15-3-1988. The same issue was reopened by his successor without bringing out any new facts on record and without obtaining higher appellate authority's sanction for reopening the case in a manner known to law, and a demand was confirmed in his speaking order, dated 14-8-1991. 5.  The Collector (Appeals) rejected their appeal and upheld the decision of the Assistant Collector. In his order, dated 12-2-1992, the Collector (Appeals) ignored the illegality pointed out by us in opening....