2000 (2) TMI 348

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.... DR, for the Respondent. [Order per: Jyoti Balasundaram, Member (J)]. - For reasons recorded below, we dispense with the requirement of pre-deposit of duty demand of Rs. 11,63,937.98 p. and stay its recovery and proceed to dispose of the appeals themselves, with the consent of both the sides. 2. The brief facts of the case are that the assessees manufacture 'Dabur Raughan-E-Badam Shireen'....

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....nder generic name mentioned in the authoritative text books but contain preservatives, inner excipients, binding agents not having any therapeutic value and clarified that in such cases, the Assessing officer may obtain a certificate to be produced by the manufacturers from the appropriate Drug Authorities that the drugs specified the following conditions: (1)    the medicament has....

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....and for the reason that such certificate is not relevant for Unani medicines since the CBEC circular relates only to Ayurvedic medicines. 5. From a careful perusal of the impugned order, it is clear that the assessees appeals have been dismissed by the lower Appellate authority on the ground that they did not produce the required certificate as mentioned in the CBEC circular dated 3-4-1996. ....