RAMSEY PHARMA PRIVATE LTD. Vs. SUPERINTENDENT, CENTRAL EXCISE

JUDGEMENT

(1.) THE petitioner is a company engaged in manufacturing pharmaceuticals. In this petition under Article 226 of the Constitution, it has prayed for quashing the order of the Assistant Collector, Central Excise, levying excise duty on certain medicinal preparations, the appellate order of the Appellate Collector Excise, affirming the order of the Asstt. Collector and the order of the Central Government dismissing the revision petition.

(2.) THE petitioner cleared certain medicinal preparations without payment of excise duty. Subsequently the Superintendent, Central Excise, issued to it a notice dated 9 -6 -1972 asking it to show cause why it should not be required to pay excise duty of Rs. 6,508.19 on certain medicinal preparations as set out in appendices 'A' and 'B' to that notice. The petitioner sent a reply to that notice contending that those medicinal preparations were not liable to excise duty and that the demand of excise duty under that notice was time barred under Rule 10 of the Central Excise Rules, 1944 (shortly called the Rules). After considering the aforesaid reply, the Assistant Collector, Central Excise, Allahabad held that the medicinal preparations in question were liable to excise duty since they had 'their Brand Name, Trade Mark, Symbol, Monogram and also their firm's Name'.

(3.) IN the revision petition filed by the petitioner, the Central Government observed as follows : -