2005 (3) TMI 240

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....9 to 2001-02, against them. 2. The appellants are engaged in the manufacture of Patent or Proprietary Medicaments other than those medicaments which are exclusively Ayurvedic, Unani etc. They had been paying duty @ 16% ad valorem by classifying their products under Chapter sub-heading 3003.10 of the CETA. The duty had been confirmed against them for the years 1997-98 to 2001-02 on the ground that production of the medicines, such as, Tablets, Capsules & Syrup shown in the balance sheets of all these years was much more than as reflected in the RT-12 returns. Before confirming the demand, they were served with a show cause notice wherein this ground was alleged and suppression of production was attributed to them. The appellants, however,....

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....e balance sheets of the appellants' company for the years in dispute regarding the production and in the RT-12 returns filed by them in those years. In the balance sheets, the production shown was more than that was reflected in the RT-12 returns by them. But, we find that the adjudicating authority in the impugned order has observed in these words "that he was of the view that there was genuine mistake in preparing the balance sheets and the same should be overlooked". He has also observed that the discrepancies in the RT-12 returns vis-a-vis balance sheets regarding the production for the years 1999-2000 and 2000-2001, had been reconciled by the appellants and there existed no discrepancies. He had even dropped the duty demand for the....