TMI Blog2006 (10) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : Jyoti Balasundaram, Vice-President]. We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 13,48,625/- and penalty of Rs. 1,00,000/-. The demand has been confirmed on the product Oxytetracycline Hydrochloride Capsules - 500 mg under CETA sub-heading 3003.10 as P or P medicaments on the ground that it bears the logo Pfizer . The period of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-2003 remanded the issue for ascertaining which product had been manufactured by the assessee as it was their contention that Oxy 500 was never manufactured by them. After the remand the contention of the appellant, that what was manufactured was Oxytetracycline Hydrochloride Capsules - 500 mg, was accepted but the classification claimed under CETA sub-heading 3003.20 was rejected on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to appeal against it. As to the arguments on limitation we find that prima facie the demand is partly barred by limitation as the show cause notice of January, 2001 covers the period from December, 1999 to February, 2000 and there is no allegation of suppression or misdeclaration or misstatement of facts in the show cause notice issued to the appellants in the present case. Therefore, prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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