- (1.) The respondents are engaged in the manufacture of patent or proprietary medicines. During the period 9-1-1984 and 23-7-1984 they manufactured such medicines out of imported raw material known as cimitidine. They claimed exemption to the extent of Rs 7,28,966.24p. in respect of duty paid by them under Section 3 of the Customs Tariff Act, 1975. The exemption was sought under Notification No. 144/65-CE dated 4-9-1965.
(2.) Both the Assistant Collector and the Collector rejected the claim for exemption inter alia on the ground that the respondent had not followed the procedure laid down by Rule 56-A of the Central Excise Rules, 1944.
(3.) The Tribunal by a process of reasoning sidetracked this issue and came to the conclusion that the respondent is entitled to the benefit of the substantive part of Rule 56-A. The Tribunal did not hold that the procedure laid down in Rule 56-A had been followed by the respondent.;