2006 (10) TMI 283

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.... Appellant. Shri C. Lama, J.D.R., for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 13,48,625/- and penalty of Rs. 1,00,000/-. The demand has been confirmed on the product Oxytetracycline Hydrochloride Capsules - 500 mg under CETA sub-heading 3003.10 as P or P medicaments on the grou....

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....er came up to the Tribunal which by remand order dated 5-12-2003 remanded the issue for ascertaining which product had been manufactured by the assessee as it was their contention that Oxy 500 was never manufactured by them. After the remand the contention of the appellant, that what was manufactured was Oxytetracycline Hydrochloride Capsules - 500 mg, was accepted but the classification claimed u....