9911796707
TMI Blog2001 (6) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... ., another appellant (hereinafter referred to as M/s. EPPL for short) for blister packing and entered into an agreement with M/s. EPPL for marketing the same. 2. Pursuant to this arrangement, M/s. EPPL placed orders for supply of Aluminium foils and other packing material bearing their logo & received 'ZIFOL-12' capsules in their premises, carried out blister packing, did not maintain any records of the movement of the goods nor intimated the department. They were put on notice for contravention of the Central Excise Rules for having manufactured and clandestine removal of these excisable goods. They were asked to show cause as to (i) Why Central Excise duty amounting to Rs. 21,20,886/- being duty on cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment of Section 2 (f) of Central Excise and Salt Act, 1944, for the purpose of erstwhile Tariff Item No. 14E as this amendment was pari-materia to Chapter Note 5 of Chapter 30 of CETA, 1985. Whether duty should be discharged on such 'Blister Packs' of 'ZIFOL-12' capsules at the time of their removal would depend upon the coverage of the exemption under Notification 214/86, dated 25-3-1986 which has been claimed under letter dated 27-10-1992 of Shri Jatish N. Seth of M/s. SP, as admittedly found by the adjudicator in Para 31 of the impugned order. However, the adjudicator in his finding has not discussed this aspect any further i.e. whether the said Notification exemptions are eligible or not. The duty demand on M/s. EPPL, for "blister ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in the rules. Rule 78-A provides for the conditions of the licence issued in Form 28-A. One of the conditions contained in Rule 78(A)(iii) is that the licensee, in this case M/s. Shrusti Pharmaceuticals, shall test each batch of the final product and shall maintain the records of the final carton packing showing records of such test as specified under Schedule 'U'. In this context M/s. Shrusti Pharmaceuticals has all along pleaded that they have carried out the test of the final product in their premises, and that they have maintained the records therefor. In this regard, some of the records maintained by M/s. Shrusti have been filed with the adjudicating authority as well as in this appeal which are contained at page 194 to 202 as also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined at para 94 of the paper book." This aspect of the law, along with the statement of Shri Raghavan, relied upon by the Adjudicator, that 'all statutory information on the date of manufacture, date of expiry, Batch No. and M.R.P. are printed at the time of blister packing' lead us to confirm that it was therefore necessary to find and determine, if test samples of such Batch Blister Packs were kept at the premises of M/s. EPPL as required under the Drugs Act/Rules. The matter therefore, requires to be redecided for ascertaining whether samples for Control/Test were kept the blister packs at M/s. EPPL in view of the submissions made by the learned Advocate as regards the marketability and Drugs Law of the 'Blister pack Zifol-12'. (d)&nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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