9911796707
TMI Blog2019 (8) TMI 1691X X X X Extracts X X X X X X X X Extracts X X X X ..... y rejecting the appeal filed by the Appellant - M/s Ishguru Hitech Care Products, Indore. The original adjudicating authority has ordered confiscation of seized goods valued at Rs. 27,55,950/- in terms of Rule 25 of Central Excise Rules, 2002 (Excise Rules, for short), but option has been given to the Appellant to redeem the seized goods on payment of redemption fine of Rs. 1,42,000/-. The adjudicating authority also imposed a penalty of Rs. 1,42,000/- on the Appellant under Rule 25 of Excise Rules. 2. The brief facts of the case are that the Appellant is a proprietorship firm engaged in the manufacture of Ayurveda Power Prash and Ayurveda Advanced Herbal Body Growth, for which they are registered with the Central Excise Department. The ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned Advocate on behalf of the Appellant submits that since the seizure was made only for payment of excise duty as per Maximum Retail Price (MRP), which was not being followed by the Appellant, the Departmental officers could not have seized the goods. It is submitted that the issue regarding applicability of Maximum Retail Price on the two products manufactured by them stands decided by this Tribunal in Devendra Arora, Prop. And Other Vs. Commissioner of Central Excise and Service Tax, Indore [2018-TIOL-1800-CESTAT-DEL.]. The present Appellant was also an Appellant in the said decision. In view of the said decision, a prayer was made for setting aside the impugned order. 4. Learned Authorised Representative fairly concedes that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or bio-chemic systems - are prepared in either of two manners: (i) On the basis of ancient formulae prescribed under various authoritative books known as "Pharmacopoeia" and sold under the name as specified in such books. Such medicines are known as "classical medicines". (ii) The medicines prepared on the basis of ingredients mentioned in the various pharmacopoeia but using different formulae adopted by individual manufacturers. Such medicines are normally sold under different brand names and are known as Patent and Proprietory (P&P) Ayurvedic medicines. 5. The present dispute is with reference to only the P&P Ayurvedic medicines. There is no dispute regarding classical Ayurvedic medicines. 6. Notification No. 49/2008-CE (NT) date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Tariff, the original 2008 Notification specified as follows: "S. No. 30. Medicaments, other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems Explanation.- For the purposes of this entry, "retail sale price" means the retail price displayed by the manufacturer under the provisions of the Drugs (Prices Control) Order, 1995". Pertaining to medicaments, the entry was amended vide Notification No. 11/2011(NT) dated 24.03.2011 (Sl. No. 125), the same is reproduced as under for ready reference: "Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trade between the medicament and some person using such name or mark with or without any indication of the identity of that person". 8. We have very carefully examined the relevant entries in the notification and the various amendments carried out therein. The original entry (w.e.f. 24.12.2008) (Sl. No. 30) has brought only medicaments other than Ayurvedic etc. medicines within the purview of MRP assessment. In our view the amendment carried out w.e.f. 24.03.2011 further brings only the classical Ayurvedic medicines within the clutches of MRP assessment. This amendment is silent about the P&P Ayurvedic medicines sold with the brand name and there will be no justification to include such medicines for assessment under Section 4A, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
