GANGAL PHARMACEUTICALS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellant is a small scale industry, engaged in the manufacture of pharmaceutical products, registered with the Central Excise Department and at the material time was availing the benefit of Notification No. 175/86 -CE, as also the benefit of Modvat scheme, as and when he became liable to pay duty on the said product. At the commencement of next financial year, the appellants opted out of Modvat scheme and opted for exemption under the aforesaid Notification No. 175/86 -CE, supra and Notification No. 8/99 -CE.

(2.) On 14.9.1993, the appellant was visited by a Show Cause Notice in C. No. V/30/3/114/93 B.3 dated 9.9.1993 issued by the Assistant Commissioner of Central Excise, Hubli, alleging:

(3.) They were directed to show cause why - -