2001 (9) TMI 351

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....r respectively are for waiver of deposit of penalty of Rs. 30 lakhs and Rs. 15 lakhs. 2. Zandu manufactured ayurvedic medicaments in the factory. It cleared these medicaments claiming the benefit of exemption contained in notification 75/94 (prior to 23-7-1996) and heading 3 of the table to notification 75/94. These grant exemption inter alia to ayurvedic medicaments manufactured exclusively in accordance with the formulae described in the authoritative books specified in the first Schedule to the Drugs and Cosmetic Act, 1940 and "sold under the name as specified in such books." The duty has been demanded, and penalty imposed on the finding that the applicant sold the goods not under that name but under another name and deliberately....

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....the classification declaration that it filed before the department 1994 onwards, it had indicated the names of the medicines without using the word "Zandu" except in case of honey. With regard to this product which figures twice in the list in two different packages what is declared is Zandu Honey. The department did not at any time during the six years in which these were filed took note or objected to the use of the word "Zandu Honey" and assessed the RT 12 returns without raising any objection to the benefit of the notification. If this could be accepted for honey, it could equally be accepted for other products. 6. The departmental representative says that a look at the "catch cover" indicates successful intention to show the pr....