HEILENLAB Vs. COMMISSIONER OF CENTRAL

JUDGEMENT

(1.) THESE two Appeals Nos. E/1818 -R&V and E/2156 -R&V/99 -Mum have been filed by the appellants respectively against the decisions made by the Commissioner -ll, Central Excise, made in Order -in -Original No. V -Adj (CH -30) 15 -221/92, 35 to 38/99 dated 29.4.1999 and Order -in -Original No. V -Adj (CH -30) 15 -54/98,44 -48/99 dated 18.5.1999 whereunder he ordered as follows:

(2.) THE appellant is a manufacturer of patent or proprietary medicaments falling under Chapter 30 of the Schedule to the Central Excise Tariff Act. It is a small scale unit and it is duly registered to manufacture excisable goods under the Central Excise Act, 1944 and Rules made thereunder. The appellant has been manufacturing her own patent or proprietary medicament and also manufacturing such medicaments of her loan licensee M/s. Sigma Laboratories, under loan licence granted by the Food and Drug Administration of the State of Maharashtra. She has been paying duty on such products manufactured on job work basis for the loan licensee, the said Sigma Laboratories.

(3.) IN respect of these two appeals following were the show cause notices issued by the adjudicating authority: