2017 (11) TMI 1817

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....Shri S.K. Bansal, DR for the appellant Shri Rishi Kumar, Advocate for the respondent ORDER Per: Justice Dr. Satish Chandra 1. The present appeal is filed against Order-in-Appeal No. 197 dated 20/03/2015. The period of dispute is January, 2012 to July, 2012. 2. The appellant is engaged in Bio-chemic Systems medicines and claim the exemption under Notification No. 3/2005-CE dated 14/0....

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....the retail packing of their product being manufactured at Hardwar, instead sticking of hologram of SBL-world Class Homeopathy" in the fashion described above, they are sticking the hologram carrying the word "Genuine"...." 5. The appellant was never providing an opportunity to put his defence against above evidences as observed by the Commissioner (Appeals) in his order in para B.3. 6. Durin....