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2015 (9) TMI 819 - AT - Central ExciseClandestine removal of goods - Shortage of goods - Held that:- Commissioner has examined the duty demand on the goods covered by 17 invoices alleged to have been parallel invoices. While he held the duty amount of ₹ 1,38,912/- on goods covered by 17 parallel invoices is sustainable there was no discussion regarding the dutiablity of goods namely generic medicines or PP medicines in the said impugned order. He only observed that there is no logic or wisdom of clearing exempted goods on parallel invoices and the appellant also did not raise the issue during investigation. It is necessary to segregate dutiable PP medicines from exempted generic medicines for arriving at the correct duty liability in respect of goods cleared under the cover of parallel invoices. Similarly, regarding shortage of various types of medicines on physical verification vis-`-vis the RG-1 account, it is necessary to co-relate the destruction and export made under ARE-4 and clearances declared in RT-12 return with reference to dutiable or exempted medicines. These has to be done by Original Authority after due verification of records. - Matter remanded back - Decided in favour of assessee.
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