Case Law Details
M/s The Himalaya Drug Co. Vs. CCE (CESTAT Delhi)
The present appeal is filed by the assessee- Appellants against the Order-in-Original No. 08/Commr/DDN/2017 dated 08.02.2017 passed by the Commissioner of Central Excise, Dehradun. The period in dispute is April to December, 2015.
2. The brief facts of the case are that, during the period under consideration, the assessee- Appellants were engaged in the manufacture of patent or proprietary ayurvedic medicaments and preparations at Bangalore since 1975. The goods manufactured in Bangalore are classifiable as Ayurvedic Medicaments subject to Central Excise Duty. The assessee- Appellants have two other factories situated at Dehradun and New Delhi. In these factories, the raw materials, which are various parts of herbs like barks, flowers, fruits roots, leaves etc. are converted into granules, extracts and oils which are in a semi-finished stage. The grievance of the Department is that, the goods prepared in Delhi factory are marketable, so the excise duty was demanded. Being aggrieved, the assessee- Appellants have filed the present appeal.
3. With this background, we have heard Shri Daya Nand, learned counsel for the assessee- Appellants and Shri H.C. Saini, learned DR for the Department.
4. After hearing both sides and on perusal of the material available on record, it appears that an identical issue has come up before the Tribunal in the assessee- Appellants’ own case [Final Order No. 915-916/2005 dated 03.06.2005], wherein it was observed that :
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