2000 (3) TMI 84

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tay of collection of duty of Rs. 6,39,272/-. When the application for stay was taken up, it was thought that the appeal itself could be disposed of despite the objection of the DR. We have taken up the appeal itself after waiving the pre-deposit. 2. The appellants are engaged in the manufacture of ayurvedic medicaments. One of the products which they manufacture is "mahabhringraj tel". The produc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llants claimed it as coming under 3003.30. In the annexure to the show cause notice it has been mentioned inter alia as follows :- "It further appears that the said goods are manufactured as per their own formula which is distinct from the formula mentioned in the Ayurvedic Books specified in the First Schedule to the Drugs and Cosmetics Act, 1940." On the basis of the reply the Assistant Commis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has upheld the contention of the assessee. In that case it is submitted by learned counsel Shri Sridharan that the Commissioner, Pune in his order dated 20-11-1991 after noting that the product was not strictly manufactured as per the ayurvedic system as synthetic added, had held in favour of the assessee. Yet the Tribunal in the appeal filed by the department has agreed with the contention of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t in this case. In the case of the assessee the Tribunal itself has considered all aspects and has decided the case in favour of the assessee. We do not have strong reason to disagree with the judgments in the assessee's own case. Hence we disagree with the arguments made by the DR. Appeal stands allowed with consequential relief. The stay petition also stands disposed of. 7. [Assent per : J.H. J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order was made by the Tribunal in this case. 9.­ Since in the case involving the same assessee and the same product the Tribunal had given their opinion, we would not be justified in following any other opinion of the Tribunal in spite of the claim that the discussions made therein were more detailed. With these words, I agree with my learned brother.
Case laws, Decisions, Judgements, Ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X