2005 (1) TMI 205

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....L. Peeran, Member (J) (Oral)]. - The appellants have filed misc. application seeking permission of the Bench to retain this file in this Bench in view of the appellants' factory and the Principal Office being located within the jurisdiction of this Bench. It is stated that this is a remanded matter and earlier, this Bench had heard the matter and Final Order No. 107 to 110/2004, dated 23-1-2004 w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m from marketing the semi-finished goods. It is their submission that the semi-finished goods cleared by them are not marketable and have not attained the stage of medicament. They have produced enormous evidence to substantiate their plea about the semi-finished item being not marketable and not being used by any other unit. They have also not named the semi-finished item but have given some code....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the order under Chapter 30.03. In the light of the Supreme Court judgment rendered in the case of Hindustan Polymers Co. Ltd. v. CCE, Guntur - 1999 (106) E.L.T. 12 (S.C.), the order will be prima facie unsustainable. The further point that the appellants have raised is the question of excisability of the product in as much as that the item is in a semi-finished stage and the Drugs Department has b....