2019 (1) TMI 431

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....titioner : Mr. Pawanshree Agrawal, AOR For the Respondent : Mr. Tushar mehta, SG Ms. Nisha Bagchi, Adv. Mr. Swati Ghildyal, Adv. Mr. Shirin Khajuria, Adv. Mr. Manish, Adv. Mr. B. Krishna Prasad, AOR ORDER This court had issued notice in the present petition on 15^th January, 2016 and the following order was passed: "Heard Mr. Pawanshree Agrawal, learned counsel for the petitioner....

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....e excise duty is not payable.It is contended by him that when duty is not leviable, the issue of extendable period would not be applicable. Issue notice. There shall be interim stay of the impugned order,subject to the petitioner depositing fifty per cent of the demanded duty before the Department within weeks hence." We have heard learned counsel for the parties. We find meri....

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....es of the six products. It had medicinal value and used for ayurvedic treatment. Hence, the same were treated as ayurvedic products. In the present case, the finding of fact recorded by the Commissioner in its order dated 27.11.1997, after evaluating the material on record was that the product in question was not used as ayurvedic medicine but was a "shampoo". This finding can be discerned from....

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.... to establish that the product is noticee party have failed to produce any evidence, document or otherwise that the product shampoo being sold by them is known as ayurvedic medicine in common parlance and not as a toilet preparation. In interpreting tariff hearing of a commodity, resort should not be made to the scientific and technical meaning of the terms and expression used but to their popular....