Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 647 - CESTAT NEW DELHIClandestine removal - pharmaceutical products - Held that: - Reliance was placed on various private records and statements recorded during investigation by the officers. This was found to be not corroborated sufficiently by the Original Authority. We note that substantial amount of ₹ 28,97,641/- is demanded against unaccounted clearance of one product, namely, I.V. fluid. It is noted here that availability of exemption to this product has been a subject matter of dispute for long and the matter has reached up to Hon’ble Supreme Court and was remanded to the Tribunal. The Tribunal, held against the respondent claim for exemption. During the pendency of these proceedings periodically notices were issued to the respondent as a protective measure. It is seen that such notices were challenged by way of writ-petition No. 14034/2010 before the Hon’ble Madhya Pradesh High Court who quashed the notices in their order dated 06/12/10 as during the period the petitioner had a favourable order on merit regarding the exemption of the goods. Against this order, the Revenue moved Hon’ble Supreme Court in civil writ-petition No.14181/2015 which is still pending and no details of stay or interim order has been brought to our notice. Considering that substantial portion of demand regarding I.V. fluid as contested by the Original Authority is purportedly involving demands which are already covered by way of periodical notices which was quashed by the Hon’ble Madhya Pradesh High Court, the matter requires factual re-verification. During the arguments, both the sides were not able to categorically submit, based on documents, about the amount of ₹ 28,97,641/- being partly or wholly covered in such periodical notices. Though contrary claims were made, no supporting evidence are placed before us. As such, we find that this requires verification by the Original Authority for a fresh decision - appeal allowed by way of remand.
|