2008 (5) TMI 511

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.... Shri D.P. Mukhopadhya, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The stay application for waiver of pre-deposit of duty amount of Rs. 65,83,200/- and penalty of Rs. 6,00,000/- and stay of its recovery is considered after hearing both the sides. 2. The appellants are manufacturer of drugs which they claimed to be covered under Category (A) to Sl. No. 47 of Not....

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....ms were cleared to M/s. Cipla Co. who manufacture formulations out of it and clear it on payment of duty. Therefore there is no revenue loss. This plea has been turned down for various reasons given in the impugned order. The learned Counsel argues the matter in details and relies on the Tribunal's ruling rendered in the case of M/s. Burroughs Wellcome (I) Ltd. v. CCE [2007 (216) E.L.T. 522] where....

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....47(B) as bulk drugs cannot be read out of category of S. No. 47(A). Therefore they are all drugs and bulk drugs and the appellants are required to follow terms of Notification. Since they have not followed certain conditions, therefore they are not entitled for the benefit as held by the Commissioner (Appeals). 4. On a careful consideration of the submissions made by both the sides, we not....