TMI Blog2019 (8) TMI 1691X X X X Extracts X X X X X X X X Extracts X X X X ..... ng duty under Section 4A of the Excise Act. There are no justification for the adjudicating authority to assess the goods under Section 4A of the Excise Act. Therefore, the seizure made by the Department is not sustainable and is liable to be set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No. 51677 of 2018 - Final Order No. 51314/2019 - Dated:- 29-8-2019 - MR. DILIP GUPTA, PRESIDENT AND MR. BIJAY KUMAR, MEMBER (TECHNICAL) Shri Animesh Mohanty, Advocate - for the appellant Shri R.K. Mishra, DR - for the respondent ORDER This appeal is directed against the Order-in-Appeal dated 31 July, 2017 passed by the Commissioner (Appeals), Central Goods and Service Tax and Excise, Indore by which or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 2950/- and that of Ayurveda Advanced Herbal Body Growth Formula to be ₹ 3300/-. During the search officers seized total number of 885/- sets of the Ayurved Power Prash valued at ₹ 26,10,750/- and 33 set of Ayurveda Advanced Herbal Body Growth Formula valued at ₹ 1,45,200/- on a reasonable belief that they are liable for confiscation under rule 25(1)(c) of Excise Rules without applying for Central Excise registration required under the provisions of Rule 9 of Excise Rules read with Section 6 of Central Excise Act, 1994 (for short, Excise Rules). The seized goods were handed over to Shri Pranaya Dutt Shukla, Proprietor of the firm, for safe custody under Supurdanama dated 24.11.2011. Subsequently, a Show Cause Notice was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction value under Section 4 of the Central Excise Act [the Act] at the relevant time and it was only with effect from 1 March, 2013 that the two products were included in the notification for charging duty as contemplated under Section 4A of the Act. 8. The dispute in the present Appeal relates to the period 1 April, 2011 to 24 November, 2011 which is prior to 1 March, 2013. In Devendra Arora, Prop., this very issue was examined and the Bench observed that it was with effect from 1 March, 2013 that not only the classical Ayurvedic medicines but also Ayurvedic Power Prash and Ayurvedic Advance Herbal Body Growth would be included in the notification for charging duty under Section 4A of the Excise Act and the relevant portion of the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Sl. No. 125) was further amended to bring all Ayurvedic medicaments classical as well as P P under the purview of Section 4A on which the assessment will have to be made on the basis of MRP prices. The assessee as well as the Revenue are taking different views as far as the applicability of MRP assessment under Section 4A for the period prior to 01.03.2013. Revenue s argument is that all Ayurvedic medicaments were to be assessed on MRP basis even for the period prior to 01.03.2013. But the assessee s argument is that prior to 01.03.2013, when P P Ayurvedic medicines were not specified in the Notification No. 49/2008, such goods were not under the clutches of Section 4A. 7. Notification No. 49/2008 specified those goods which wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30 The following goods namely: (i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems, manufactured in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 to 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia; (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems and sold under a brand name 35% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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