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Cadila Healthcare Ltd. Versus CCE Ahmedabad - 2013 (4) TMI 331 - CESTAT AHMEDABAD
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 yield as recorded by the appellant of a bulk drug intermediate. - Held that It shows 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. Decision of the Tribunal in the case of Swati Polyester 2005 (8) ELT 216 (Tri. Mumbai) would also be applicable in this case as the confirmation of the differential duty is based upon the assumption made. 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.