2016 (1) TMI 336

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....eclaration under Rule 173 B of the erstwhile Central Excise Rules, 1944 declaring the goods Bulk Drugs and availed the benefit of exemption notification No. 6/94-CE dated 01.03.1994, 8/95-CE dated 09.02.1995 and 8/96-CE dated 02.03.1996. The Adjudicating Authority confirmed the demand of duty of Rs. 10,21,290.00 alongwith interest for the period 01.04.1994 to 28.02.1997 and imposed penalty on the appellant and also imposed penalty on the Director and Employee of the appellant company, appellants herein. It has also confiscated the land building, plant and machinery under Rule 173 Q (2) (a) of the erstwhile Rules and imposed redemption fine of Rs. 35,00,000.00. 2. The Learned Advocate on behalf of the appellants submits that it is a secon....

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....armacopoeia. The Tribunal held that the condition of the Notification cited supra is satisfied if the bulk drugs find a mention in this pharmacopoeia as well. We find that the appellants have not taken this plea before the lower appellate authority nor has he submitted a copy of Martindale Extra Pharmacopoeia, which he now submits before us. We find that the lower authority did not have the benefit of this evidence. The matter needs to be remanded with directions to the lower appellate authority who should take into consideration the decisions of the Tribunal cited supra and the copy of Martindale Pharmacopoeia now placed before us and decide the matter afresh after giving an opportunity to the appellants to be heard. The appeals are thus a....