2000 (3) TMI 237

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.... Shri Deepak Kumar, SDR, for the Respondents. [Order per : G.N. Srinivasan, Member (J)]. - This is an application for stay of collection of duty of Rs. 6,39,272/-. When the application 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 a....

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....shy;The department had issued a show cause notice dated 24-5-1995 proposing to treat the goods classified under chapter 3305.10 and the appellants claimed it as coming under 3003.30. In the annexure 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 men....

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....own case by name CCE, Pune v. Ram Krishna Vidyut in Appeal No. E/252/93-C, Final Order No. 847/99-C, dated 16-8-1999 where under similar circumstances the tribunal has upheld the contention of the assessee. In that case it is submitted 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 a....

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....tive evidence that medical practitioners had prescribed the products and some patients have used this product and got cured the disease. These facts are not significantly present in this case. In the case of the assessee the Tribunal itself has considered 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 ow....