2012 (7) TMI 54

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.....   Mr. Sanjay Kalra, Appraiser (A.R) Per: S.S. Kang 1.  Heard both sides. 2. Both the appeals are filed against the common impugned order.  Therefore, they are being taken up together. 3. Appellant M/s Kilitch Company (Pharma) Ltd is manufacturing P&P medicament falling under Chapter 30 of the Central Excise Tariff on job work basis for M/s Kilitch Drugs (I) Ltd and paying duty a .....

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..... Thereafter the adjudicating authority issued a Corrigendum on 16.12.2003 to the effect that in the adjudication order dated 24.9.2003 the name of the party mentioned in para 23 (ii) of the adjudication order i.e. M/s Kilitch Drug (I) Ltd may be read as M/s Kilitch Co (Pharma) Ltd.  The Commissioner (Appeals) dismissed the appeals filed by the appellants. 4. The contention of the appella .....

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..... filed by Revenue against Remide Pharma Ltd was dismissed by the Honble Supreme Court reported in 2007 (207) ELT A 183 (SC). 6. The contention of the appellant is that in view of the above decisions of the Honble Supreme Court the appellant M/s Kilitch Co (Pharma) Ltd is paying appropriate duty.  Hence the demand is not sustainable. 7.   The Revenue relied upon the findings of the Com .....

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..... est and also imposed a penalty.  A penalty is also imposed on M/s Kilitch Co (Pharma) Ltd.  Both the appellants filed appeals before the Commissioner (Appeals).  Subsequently, a Corrigendum was issued on 16.12.2003 which reads as follows: CORRIGENDUM TO ORDER-IN-ORIGINAL No. 18/RKS (ADDK.)2003/MIV. Sub: Demand of duty in respect of the goods manufactured on loan Licence basis by M .....

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..... uires reconsideration by the adjudicating authority afresh.  The impugned order is set aside and the matter is remanded to the adjudicating authority to decide the matter afresh after affording a hearing to the appellants and after taking into consideration the decisions relied upon by the appellants.  Appeals are disposed of by way of remand.
Case laws, Decisions, Judgements, Orders .....

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