2005 (10) TMI 455

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....Shri R.B. Tiwari, Jt. CDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein, who are engaged in the manufacture of bulk drugs and pharmaceutical products falling under Chapters 29 and 30 of the Schedule to the CETA 1985, manufactured the following 4 items and cleared them by claiming concessional rate of duty in terms of Notification No. 31/88-C.E....

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.... benefit of concessional rate of duty, proposing recovery of interest and imposition of penalty. The notice also proposed confiscation of land, plant, building etc. used in the manufacture and clearance of the goods. The period covered in the notice was 2-10-92 to 29-6-95, and the proviso to Sec. 11A(1) of the Central Excise Act was invoked. The notice was adjudicated by the Addl. Commissioner who....

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....ble to dispose of the appeal on the ground of limitation and hence we proceed to do so without going into the merits of the demand. The appellants had been filing classification lists and classification declarations throughout the period in dispute, describing the products correctly and claiming them to be bulk drugs entitled to concessional rate of duty under Notification No. 31/88. We have perus....