2006 (10) TMI 358

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.... for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order]. - Heard both sides. 2. The appeal is preferred by the appellants against the impugned order passed by the Commissioner (Appeals), who in turn rejected the appeal of this appellant and upheld the Order-in-Original. 3. There are two issues in the appeal viz :- (i) Whether the manufacturer has the option to pay ....

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....ured by them are Anesthetics as evident from the copies of invoices of M/s. AR-ECH Pharmaceuticals, who have mentioned this fact on the face of the invoice. There is no denial to the effect that the appellants were not aware that Anesthetics are unconditionally exempted. 5. The ld. Counsel for the appellants submits that the learned Commissioner (Appeals) has only referred to para 3 of the j....

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....Ahmedabad - 2003 (152) E.L.T. 423 (Tri.-Mumbai) (ii) Mafatlal Industries Ltd. v. CCE, Vadodara - 2003 (162) E.L.T. 1143 (Tri- Mumbai) (iii) Pankaj Petropack Pvt. Ltd. v. CCE, Vadodara - 2002 (143) E.L.T. 600 (Tri.- Mumbai) (iv) CCE, Jaipur v. Global Overseas - 2005 (192) E.L.T. 334 (Tri. - Del.) All these decisions speak about that the assessee has an option to avail exemption or he can choose....