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Cadila Healthcare Ltd. Versus CCE Ahmedabad - 2013 (4) TMI 331 - CESTAT AHMEDABAD - Central Excise

The issue involved in this case is regarding the discharge of differential duty which has been worked out by the lower authority based upon the difference between the theoretical yield and the actual ................

............ e showing excess consumption of the raw materials to accommodate such non-receipted raw materials. There is also no admission in the said statements to the effect that raw materials stand diverted in the open market. Even the experiments conducted by the Department in the presence of the officers showed variance quantity of used raw materials than the input-output norms. All these factors lead to show that the findings arrived at by the adjudicating authority are on the basis of assumptions and presumptions and in the absence of any independent evidence, cannot be upheld. 9. I also find that the decision of the Tribunal in the case of Swati Polyester would also be applicable in this case as the confirmation of the differential duty is based upon the assumption made on the 10. In view of the foregoing, I find that the impugned order is unsustainable and is liable to be set aside. The impugned order is set aside and the appeal is allowed. (Dictated and pronounced in the Court)


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