TMI Blog2012 (7) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudicating authority afresh - order is set aside and the matter is remanded back. - E/1495 & 1496/04 - Final Order Nos. A/418-419/2012-WZB/C-II(EB) - Dated:- 9-4-2012 - Mr.S.S. Kang, Mr. Sahab Singh, JJ. For Appellant: Mr. H.G. Dharmadhikari, Advocate For Respondent: Mr. Sanjay Kalra, Appraiser (A.R) Per: S.S. Kang 1. Heard both sides. 2. Both the appeals are filed against the common impugned order. Therefore, they are being taken up together. 3. Appellant M/s Kilitch Company (Pharma) Ltd is manufacturing P P medicament falling under Chapter 30 of the Central Excise Tariff on job work basis for M/s Kilitch Drugs (I) Ltd and paying duty as per the principles laiddown by the Honble Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention is that M/s Kilitch Company (Pharma) Ltd is a job worker and are liable to pay duty as per the principles laid down by the Honble Supreme Court in the case of Ujjagar Prints (supra) and also relied upon the following case law: (i) Pawan Biscuits Co Pvt Ltd vs CCE, Patna - 2000 (120) ELT 24 (SC); (ii) Remidex Pharma Ltd vs Commissioner - 2006 (194) ELT 228 (iii) Appeal filed by Revenue against Remide Pharma Ltd was dismissed by the Honble Supreme Court reported in 2007 (207) ELT A 183 (SC). 6. The contention of the appellant is that in view of the above decisions of the Honble Supreme Court the appellant M/s Kilitch Co (Pharma) Ltd is paying appropriate duty. Hence the demand is not sustainable. 7. The Revenue re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudication order i.e. M/s Kilitch Drugs (India) Ltd may be read as M/s Kilitch Co (Pharma) Ltd. 9. In view of the above facts, we find that the Corrigendum by which the duty liability now stands confirmed against M/s Kilitch Co (Pharma) Ltd cannot be considered as the Corrigendum is a total departure from the confirmation of duty demand in the adjudication order which was against M/s Kilitch Drugs (I) Ltd. In these circumstances, we find that the matter requires reconsideration by the adjudicating authority afresh. The impugned order is set aside and the matter is remanded to the adjudicating authority to decide the matter afresh after affording a hearing to the appellants and after taking into consideration the decisions reli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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