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TMI Blog2010 (4) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... a, JDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - Briefly stated the facts of the case are that the appellant is engaged in the manufacture of P&P medicines on their own account as well as on behalf of various loan licensees as mentioned in show cause notice. The appellant has cleared the goods manufactured on their account on payment of duty at 60% of normal rate of duty by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal clearances have exceeded the rupees three hundred lakhs limit in the years 2002- 2003 and 2003-2004. 2. The Commissioner (Appeals) in the impugned order relied upon the decision of the Tribunal and held that in view of the decisions of the Tribunal since the full rate of duty was paid on the goods which had brand name of other manufacturers, value of clearances were not required to be added ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by other manufacturers for whom they had manufactured. He submitted that this was totally not in accordance with the law as settled and issue before the Commissioner (Appeals). Further, he also relied upon the following decisions of the Tribunal. (1) M/s. Hema Laboratories P. Ltd. v. CCE, Bhavnagar vide Order No. A/2437/WZB/AHD/2008 dated, 10-11-08 (2) M/s. Hema Laboratories P. Ltd. v. CCE, Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions were not required and this was not the issue before the Commissioner (Appeals). Since the learned advocate claimed that the refund claim has been held up because of these observations, the request made in the appeal that these observations be considered to have been expungedhas to be considered. In view of the above discussion, the observations in Para No. 3 reproduced are set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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