COMMNR. OF CENTRAL EXCISE Vs. DABUR INDIA LTD.

JUDGEMENT

(1.) THE Respondent herein is engaged in manufacturing of Ayurvedic PP Medicines, falling under sub heading No. 3003.9 of Central Excise Tariff Act, 1985. The Respondent had also cleared the goods in different packing in guise of Animal Feeds Supplements under sub heading No. 2302.00 leviable to nil duty.

(2.) THE Department classified the products under sub heading No. 3003.39 and issued four show cause notices demanding Rs. 84,44,355/ - Under Section 11A of Central Excise Act for the period March 94 to November 1998.

(3.) THE Commissioner vide order in original dated 2.3.2003 confirmed the duty of Rs. 69,64,566/ - in respect of Caldhan suspension, Livfit Vet and Ayucal premix. However the Commissioner did not confirm the demand of duty of Rs. 8,44,791/ - involved in Ayucal -D Dimbpro Premix and Toxiroak. The Commissioner also imposed a penalty of Rs. 6 lakhs Under Rules 9(2), 173Q and 226 and Rs. 21,78,696 under 11A of Central Excise Act.