To Mr. D. Roy Ui

Register Office: 2nd Floor, 89, Princess Street, Mumbai – 400 002. Tel.: 22083749, Telefax: 22036245.

To, Mr. D. Roychowdhury Additional Commissioner, Central Excise, Ahmedabad - II Custom House, Navrangpura, Ahmedabad – 380 009

Date 02.05.2009

Ref.:- Your SCN NO. V. 30/15-38//-OA/2009 DT: 28.04.2009. Sub.:- On Our Complaint Dt: 07.02.2008 And 08.02.2008. To Commissioner Of Central Excise 16.02.2008 To Mr. A. K. Gupta Superintendent (Prev) Central Excise. After Undersigned Has Handed Over Documents Statement Etc. By Mail, You Have Raided M/S. Gmbell Healthcare (India) Pvt. Ltd. 345/346, Mahagujarat Ind.Estate, Moraiya, Changodar,Tal. Sanand Dist – Ahmedabad, Ahmedabad – 382 213. Factory And Office Premises. Dear Sir, It Seems Some Typing Error For The Clearance Amount And Duty Amount Mentioned On Page No. 10 In Show Cause Notice And Actual As Under SCN F. NO. V. 30/15-38/OA/2009 Period 2005 – 2006

Assessable Value Basic Education Total Duty (After Abatement) @16% Cess Rs. Rs. @ 2 % Rs. 33,58,218 5,37,315 10,746 5,48,061

2006 – 2007 Total

90,44,436

14,47,110

28,942

14,76,052

1,24,02,654

19,84,425

39,688

20,24,113

Actual Amount Period 2005 – 2006 2006 – 2007 Total

Assessable Value Basic Education Total Duty (After Abatement) @16% Cess Rs. Rs. @ 2 % Rs. 85,22,838 13,63,654 27,273 13,90,927.00 90,44,436

14,47,110

28,942

14,76,052.00

1,75,67,274

28,10,764

56,215

28,66,979.00

Register Office: 2nd Floor, 89, Princess Street, Mumbai – 400 002. Tel.: 22083749, Telefax: 22036245.

Herewith We Are Sending You True And Exact Amount Of Universal Impex Products, Qty, Assessable Value And Excise Amount From 13.12.2005 To 31.03.2006. Once Again We Are Of The Opinion That We Are Helping Central Excise Department In Finding The Total Excise Evasion By Gmbell Healthcare (India) Pvt. Ltd. YEAR’S 2005-2006 2006-2007 2007-2008 2008-2009

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TOTAL DUTY 13,90,926.00 14,76,052.00 inspite of court order Dt: 06.07.2008 universal pharma loan license no. G/25/3746 – A Dt24/10/2007 G/28/4447 – A Dt. 24/10/2007 & Valid Up To 23/10/2012 With gambell healthcare (india) pvt. Ltd. For The Following Products:1. Enac Gel 2. Enac Gel Excel 3. Fungdid – K 4. Clobet – S Lotion 5. Clobet – S Oinment inspite of FDA cancellation of clobet gm product permission on Dt:12.08.2008.

Also One More Point We wanted To Bring To Your Kind Knowledge That Still Today M/S. Gmbell Healthcare (India) Pvt. Ltd. Is Manufacturing Following Brand Of Universal Impex For The Year April 2008 – March 2009 And Onwards Namely. 1. Clobet Gm / Clobet Gm (Rf) / Clobet Gm Rc (Gmbell Own Products Is Clopron Gm) 2. Fungdid – B (Gmbell Own Products Is Penoderm – B) 3. Enac Gel (Gmbell Own Products Is Doloril) We Feel Proud In Helping Central Excise Department In Recovering Wrong Availment Of Exemption Notification No. 08/03 Central Excise Dt: 01.03.2003 For The Year 2005-2006, 2006-2007, 2008-2009. By Clearing Under This Exemption. On Our Products Claimed By Gmbell Healthcare (India) Pvt. Ltd. As Its Own Products. By This Depts.. Will Recover About Rs. 28 Lacs Plus Penalty Of Same Amount Which Comes To Nearly Rs. 60 Lacs And Depts.. Still Can Recover More Amount On Clobet Gm, Fungdid – B, Enac Gel Manufacture By Gmbell Healthcare (India) Pvt. Ltd. For The Year April 08 – March 09.

Your Quick And Immediate Action Needed For This Issue.

Register Office: 2nd Floor, 89, Princess Street, Mumbai – 400 002. Tel.: 22083749, Telefax: 22036245.

Thanking You Yours Faithfully,

(Jayesh K. Mehta) Universal Impex (Partner)

Encl:-

1. Details Of Supplies Made From Gmbell Healthcare (India) Pvt. Ltd. For Job Charges. During 01/08/2007 To 31/08/2007. 2. E-Mail Copy Of 02.07.2008 From Jayesh K. Mehta To Commissioner Of Central Excise. 3. E-Mail Copy Of 16.02.2008. 4. Gmbell Healthcare (India) Pvt. Ltd. Letter Dt: 08.02.2008. Duly Recd.By Excise Office. On 08/02/2008. By Jayesh Mehta.. CC

To, A.K. Gupta Superintendent (Prev) Office of the commissioner of central Excise, Preventive wing, Ahmedabad – II, First Floor, Jivabhai Mansion, B/H. Ashram road P. O., Ashram Road, Ahmedabad – 380 009.