2013 (12) TMI 1394

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....Sri S. Misra, Addl. Commr. (A.R.) ORDER Per DR.D.M. MISRA; This is an application for waiver of pre-deposit of duty of Rs.12.31 crores (Approx.) and equal amount of penalty imposed under Rule 173Q of erstwhile Central Excise Rules, 1944. 2. The Ld. Sr. Advocate Shri V. Shridharan appearing for the applicant has submitted that the present issue involves classification of excisable goods....

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....al Excise, Ghaziabad. It is his contention that the Commissionerates at Badi, Himachal Pradesh and at Rudrapur, Uttrakhand have also classified the same product as Ayurvedic medicaments under Chapter Heading 3003.39 of CETA,1985. These classifications were accepted by the Department as is evident from the fact that no Appeal/ Review application have been filed by the Department against these Order....

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....ifferent from the products in question. However, he could not produce any evidence to substantiate the said claim. 4. Heard both sides and perused the records. Prima facie, we find force in the argument of the Ld. Sr. Advocate for the Applicant that the same products manufactured by the Applicants at their other locations have been assessed as Ayurvedic medicaments by other Commissionerates whi....