TaxTMI 
TaxTMI 
2025 (6) TMI 2131
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....se Duty is payable, no demands were raised in the Show Cause Notice. In respect of Categories C, D and E, demands were raised. After due process, the same was confirmed along with interest and penalty. Being aggrieved, the appellant is before the Tribunal. 3. The Learned Counsel appearing on behalf of the appellant submits that medicines under category C and Category D contain Alcohol. Therefore they would be out of the purview of Central Excise provisions and hence would be exempted from payment of Excise Duty. In respect of the Category E, they are not contesting the demand since they are in agreement with the Dept. that the Category E Medicines do not contain any alcohol and accordingly, they are classifiable under Chapter 30 for which Excise Duty is required to be paid. However, the turnover of category E goods would be well within the SSI Exemption under Notification No. 08/2003-CE, dated 01-03-2003, and hence they are not required to pay any Excise Duty. 4. The Learned Counsel takes us through the copies of the Homoeopathic Pharmacopoeia in respect of the various products manufactured under Category C and D. He submits the Pharmacopoeia details of all the goods cov....
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.... undertaken by them. The Chartered Accountant's Certificate submitted now, was not before the Adjudicating Authority. Secondly, he submits that the Labels of the Category C and D medicines did not show the alcohol content. Therefore, the Department was correct in holding that in absence of alcohol, the Excise Duty is required to be paid on such products. He further submits that only in view of the detailed verification and investigation, the department could quantify the demand. Therefore, he justifies the confirmed demand for the extended period also. 11. Heard both sides and perused the appeal papers and documentary evidence placed by the appellant. 12. We have gone through the contents of the Homeopathic and Ayurvedic Pharmacopoeia in respect of the Category C and D goods in question. Some of the sample products of Pharmacopoeia are extracted below : 13. From the extracts of the Homeopathic Pharmacopoeia given above, we find that in all these cases, there are various ingredients. To prepare the ingredient [which is specified in the outer label of the medicine], the alcohol is required to be used as has been specified in the Pharmacopoeia. Thus, though the alcohol conten....
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....15-16 8,86,031/- 17. We find that during all the years under dispute, the dutiable turnover is less than Rs. 1.50 crores. Since the turnover is much below the threshold limit of Rs. 1.50 crores and is between Rs. 69.17 lakhs to Rs. 8.86 lakhs only, we take the view that a conclusion can be arrived at by going through the Certificate issued by the Chartered Accountant, which is again based on the audited balance sheet of the appellant. The VAT Assessment Order, also proves that the appellants have been clearing major portion of their goods for exports. Hence, the appellant would be eligible for SSI exemption. On account of the SSI exemption, no Excise Duty is required to be paid by the appellant though they are manufacturing dutiable goods, i.e Category E - Oral Capsules. 18. In view of the above discussions, we set aside the confirmed demand and allow the appeal on merits. 19. In respect of the submission made by the appellant on account of limitation, we find that the appellant may be carrying the bonafide belief that in view of usage and presence of alcohol, though in an indirect way, they are not required to pay Excise Duty in respect of Category ....
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....assage Oil Oral Capsule 2012-13 7,39,03,144.02 1.86,23,321.66 1,97,63,580.62 69,17,253.22 11,22,90,046.30 11,22,90,046.30 2013-14 9,42,30,117.59 2,14,67,058.51 1.26.80,059.11 44,38,020.69 128,337,235,21 128.337,235,21 2014-15 11.00.67,815.96 2,51,98,015.21 66.57.568.74 23,30,149.06 11,12,13,037.12 20,72,568.60 25,52,09,005.63 25,52,09,005.63 2015-16 14,11,56,653.68 1.40,92,019.08 25.31,518.11 8,86,031.34 51,783.94 15,20,71,796.99 16,45,565.75 31,15,49,337.55 31,15,49,337.55 Note : | * Adjudicating Authority decided such medicaments contains alcohol and not covered under Chapter 30 , Para 33. 2 ** From the product specifiaction and Homeopathic Pharmacopeia it is evident that such product also contain alcohol, hence outside the scope of Chapter 30. 3 *** do not contains alcohol , the goods are covered under MRP , in terms of Notification No. 14/20008-CE(NT) , dated 01-03- 2008 abatement of retail price 4 In terms of Notification No.8/2003 -CE dated 01-03-2003 , first clearance for home consumption financial year for home consumption upto an aggregate value not exceeding one hundred and fifty lakh Document 2 0 (Confidential) Office of the Accountant Ge....
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....above case, it was also found that no form 'e' for the CST sale as mentioned above and form "f for stock transfer was found submitted by the dealer though as per rule! 2(7) of the CST rules. 1957. the declarations were to be furnished within three months after the end of the period to which the declaration relates. Similarly, declaration in form '11" for export sale and credit note/debit note in support of sales return were also not found in the file, In absence of the above declarations also, the dealer's claims of deductions are liable to be rejected and differential tax to be levied. (B).Non calculation of reverse credit. In the instant case, it was also seen that the dealer had admitted Rs.11208772.66 in his annual return to calculate reverse credit. Further, as per Box-C of the annual return revealed that this reverse credit was due to transfer of right to use goods, gifts or self consumption. But neither the reverse credit was calculated nor it was adjusted from the ITC claimed by the dealer. The dealer had admitted within state purchase worth Rs.4424134.45 only and had claimed ITC for Rs.178519.77 on purchase of goods worth Rs.3517384.45 and so the ....
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.... ring sen Gelo Habitat Throughout India. History and authority Drugs of Hindoostan" by Dr. S. C. Ghose. Proved at Midnapore 315 HOMOEOPATHIC PHARMACOPOEIA OF INDIA VOLUME- Part used Roots. Preparation (a) Mother Tincture o Drug strength 1/10 Withania Somnifera in coarse powder 100 g Purified Water 250 ml sin Alcohal outside. Dy and higher with Dispensing Alcohol. 316 HOMOEOPATHIC PHARMACOPOEIA OF INDIA VOLUME-V Revised Monograph Appeared in HPI Vol. VII ASPARAGUS OFFICINALIS Botanical name Asparagus officinalis Linn. Family: Liliaceae Common names English: Asparagus; French: Asperge; German: Spargel Description oh, up to 2 m in height. Stem erect, unarmed, terete branching, ultima06 to 2.54 terete: em long, cladodes 3 to 3 in a fascicle, .0 cm long, terete; leaves lateral, 5 to 10 mm long, jointed in the middle. Flowers greenish- Part used : Young shoots. Identification Evaporate 60 percent alcoholic extract on water-bath to remove out TLC as follows. chloroform, separate the two layers and carry (i) Carry out TLC of chloroform extract on silica gel 'G' using chloroform as mobile phase. It gives four spots at R/ 0.05, 0 13 with and0....