TMI Blog2010 (3) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... ls were filed by the Revenue, aggrieved by the order passed by the Collector of Central Excise dropping the proceedings initiated against the respondents by the department. In the relevant show-cause notice, which was issued on 17-6-94, the department alleged (a) that M/s. Gentech Laboratories Ltd., in whose name the goods in question were cleared by M/s. Savill Pharma Labs. Ltd., during the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bs. Ltd., from independent wholesale dealers in the market. Accordingly, the show-cause notice demanded differential duty of Rs. 24,99,498/- for the aforesaid period from the three companies. It also proposed penalties on them. These proposals were contested. It was in adjudication of this dispute that the ld. Collector of Central Excise dropped the proceedings. 2. The ld. JDR reiterates the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cines (final products) were actually manufactured by M/s. Savill Pharma Labs. Pvt. Ltd. Any loan license agreement between them and M/s. Gentech Laboratories Ltd. or M/s. Lyka Labs Ltd., is not available on record, nor has any such documents even referred to in any memo of appeal. Again, it is not in dispute that the raw materials were supplied by M/s. Lyka Labs. Ltd. to the actual manufacturer an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the other hand, what the appellant wants to say is that M/s. Gentech Laboratories Ltd. and M/s. Lyka Labs. Ltd. constituted a composite loan licensee unit. We have already observed that the facts of this case do not warrant application of the loan licence scheme. The finding of the ld. Collector that M/s. Lyka Labs. Ltd were only traders of the goods in question stands. In this view of the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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