9911796707
TMI Blog1999 (9) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Asthana, Member (T)]. - In this appeal against Order-in-Original No. 15/93 dated 12-3-93 passed by the Collector of Central Excise, the appellants have been required to pay duty of Rs. 53,354/- for the period March, 1989, but no penalty has been imposed. 2. Briefly, the issue concerns the manufacture of the medicaments on loan licence basis at the factory premises o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced they were cleared by M/s. Jenerik Products to the appellants depots for onward sale. Though the show-cause notice demanded a duty of Rs. 2,45,543.35 for the financial year 1988-89, the order impugned had confirmed only part of the duty as noted above. 3. Heard Sri C. Viswanathan, learned consultant for the appellants and Smt. Aruna Gupta, learned D.R. 4. The learned consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 86/TU dated 29-4-86 had replied that under Notification No. 175/86, the value of clearances of M/s. Jenerik Products need not be clubbed to the value of clearances of the products made from the appellants factory. However, the Order-in-Original impugned is in total variance with this clarification issued by the same Collectorate. 5. The learned D.R. submits that the Order-in-Original impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be added to the value of goods cleared by that loan licensee from his own factory particularly when the said loan licensee has not exercised any supervision or control over the manufacturer. We find that this ratio of this decision is clearly applicable to the facts of the present case, inasmuch as that the appellants supplied raw materials to M/s. Jenerik Products after obtaining loan lice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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