2009 (6) TMI 974

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....ate Tribunal). 2. Heard Mr. B. Ravichandran, learned standing counsel for the appellant. 3. The respondent is a manufacturer of patent and proprietary medicines falling under tariff sub-heading No. 3003.39 of Central Excise Tariff. During the financial years 1994-1995 and 1995-1996 the respondent did not register themselves with the Central Excise Department, on the ground that their t....