TaxTMI 
TaxTMI 
2005 (9) TMI 103
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....ned Show Cause Notice No. DGAE / MZU / 205 /12(4), dated 24-3-2000; (b) Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside impugned order No. V.Adj. (SCN) (AEM) 15-28/2000, dated 29-9-2000; (bb) Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, direction or order declaring the proceedings initiated under Rules 57-I and 57-U in the impugned Show Cause Notice as lapsed in view of substitution thereof by Notification No. 11/2000 CE (NT), dated 1-3-2000; (c) &nbs....
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....nbsp; Order-In-Original made by Assistant Commissioner of Central Excise, Division II, Mehsana, (iii) Order of Commissioner (Appeals) dated 15-10-1998; (iv) Order of Assistant Commissioner dated 30-11-1998; (v) Show Cause Notice dated 3-12-1997 / 31-12-1997; (vi) Order of Commissioner dated 31-3-1999; (vii) Five show cause notices and order of demand by Assistant Commissioner dated 26-11-1997; (viii) Order of Commissioner (Appeals) dated 24-6-1999. According to him the issue as to cla....
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....having Generic Pharmaceutical Names appearing in various Pharmacopoeias as 'P or P Medicines', by inserting word 'Core IV after the Generic name and they classified the products under Chapter Sub-heading No. 3003.10 of the Central Excise Tariff Act, 1985, to facilitate encashment of the accumulated Modvat credit by way of Export of the said product under claim of rebate. It is also noticed that, they had wrongly availed and utilised Modvat Credit Under Rule 57A and 57Q on the said products, whereas these products were correctly classifiable under Chapter Sub-heading No. 3003.20 of the Central Excise Tariff Act, 1985, and which attracted "NIL" rate of duty in the relevant period. Whereas, on the basis of investigation6. conducted, as ment....
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....ate order dated 15-10-1998, it was held by Commissioner (Appeals) that the appellant was using brand name and was liable to be classified under Tariff Entry No. CSH-3003.10 of the Schedule to the Central Excise Tariff Act, 1985. The said finding was recorded after observing as under : I find substantial force in the"7.1. arguments raised by the appellants that the names like "CORE IV", "CORE Caps" and "CORE Tabs" are the brand names on which they are exporting their goods. It has been held by the Hon'ble Apex Court in the case of Astra Pharmaceuticals (supra) that brand name is one by which the product is identified and asked for. In view of the brand names used on the products by the appellants, the products become PP medicines by virtu....
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....1)(b) of the Central Excise Rules, 1944 read with Section 11B of the Central Excise Act, 1944, even payment was made by a crossed cheque of same date 30-11-1998 under cheque number mentioned in the order. 10.Similarly in relation to the third issue viz. reversal of Modvat credit for same period of identical amounts, a show cause notice came to be adjudicated by Commissioner of Central Excise vide order dated 31-3-1999 recording that the extended period of limitation was not available. 11.It is not necessary to multiply the reference to different show cause notices and the orders made by the authorities from time to time, suffice it to state that all the issues raised in the impugned show cause notices have come up for consideration be....