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TMI Blog2010 (10) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... fied copy of the order of the Tribunal has been filed along with the writ petition and a request has been made for dispensing with the requirement of filing of certified copy of the order in appeal. The request is accepted and filing of certified copy of the Tribunal's order in appeal is dispensed with. 2. Since the petitioner has filed appeal against the same order of the Tribunal, the petitioner is not pressing the writ petition and is, accordingly, dismissed. 3. The appeal under Section 35G of the Act has been filed against the order dated 29-9-2003 raising the following questions : "(i) Whether the Hon'ble Tribunal was justified in deciding the issue of limitation against the petitioners when the circumstances of the case d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority confirmed the demand. The Ayurvedic medicines have been classified under sub-heading 3003.30 upto 22-7-1996 and under sub-heading 3003.39 with effect from 23-7-1996 as Ayurvedic Veterinary Medicines. The claim of exemption as S.S.I. Unit has been rejected on the ground that the appellant was using the brand name belonging to M/s. Bio-Herbs Farms, Hathras, and, therefore, not entitled for the benefit of the Notification No. 1/93. The proviso to Section 11A has been invoked on the ground that the appellant has only made a declaration that it was manufacturing animal feed supplements and has not made any declaration about the manufacturing of Ayurvedic Medicaments and, therefore, there was suppression of correct fact fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicaments. The manufacturing of Ayurvedic Medicaments were within the knowledge of the Department and there was no suppression of fact with regard to the manufacturing of Ayurvedic Medicaments on the part of the appellant and, therefore, the proviso to Section 11A of the Act has been wrongly invoked. 13. Learned Standing Counsel has relied upon the findings recorded by the Tribunal. 14. We have gone through the order of the Tribunal. We do not find any error in the order of the Tribunal. The adjudication order reveals that the appellant has, in the reply, admitted that they were manufacturing Ayurvedic product including Ayurvedic medicines but under the bona fide belief the said items have not been disclosed. No document has been add ..... X X X X Extracts X X X X X X X X Extracts X X X X
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