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2001 (8) TMI 1200 - AT - Central Excise
The Appellate Tribunal CEGAT, Mumbai granted waiver of duty and penalties to Fine Chemicals and its Director, S.J. Sanghvi, related to roxithromycin manufacturing. The exemption was denied due to the product not being in the pharmacopoeia, but the Tribunal found no suppression of facts. The duty and penalties were waived on the ground of limitation, and recovery was stayed. The plant and machinery ordered for confiscation should not be disposed of during the appeal.
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