2016 (12) TMI 1119

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.... Mayur Shroff, Advocate for the Appellant. Shri B.K. Iyer, Superintendent (A.R.) for the Respondent. ORDER Per: Ramesh Nair: The fact of the present case is that the appellant is manufacturer of pharmaceuticals products under the brand name Ivomac and supplied to M/s Glaxo India Ltd. For this purpose, agreement was made between appellant and M/s Glaxo India Ltd. As per the agreement the appell....

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....d 09.08.2000 between appellant and M/s Glaxo India Ltd. on 22.02.2001, vide appellants letter dated 22.02.2001. Accordingly the use of Ivomac brand name was disclosed by the Department. The appellant started paying duty from 8th January, 2001 onward. The appellant also submitted classification declarations on 16.02.2001, informing that they are manufacturing Ivomec Injection under exemption Notifi....

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....eir own or on direction of the Department, the agreement was submitted on 22.02.2001 and the period for which the demand was raised was also started on 22.02.2001 and ending on 10.08.2001. Therefore while clearance of the goods under exemption Notification No. 8/2000-CE the Department was having the knowledge that the product Ivomec Injection bearing the brand name of another person is being clear....