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2015 (9) TMI 819 - CESTAT NEW DELHI

2015 (9) TMI 819 - CESTAT NEW DELHI - TMI - Clandestine removal of goods - Shortage of goods - Held that:- Commissioner has examined the duty demand on the goods covered by 17 invoices alleged to have been parallel invoices. While he held the duty amount of ₹ 1,38,912/- on goods covered by 17 parallel invoices is sustainable there was no discussion regarding the dutiablity of goods namely generic medicines or PP medicines in the said impugned order. He only observed that there is no logic .....

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RE-4 and clearances declared in RT-12 return with reference to dutiable or exempted medicines. These has to be done by Original Authority after due verification of records. - Matter remanded back - Decided in favour of assessee. - Excise Appeal No. 2636 of 2006 - Final Order No. 52241/2015 - Dated:- 13-7-2015 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical), JJ. For the Petitioner : Shri J.P. Kaushik, Advocate For the Respondent : Shri M.S. Negi, Authorized Rep .....

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penalty. He dropped the demand of Central Excise duty of ₹ 23,01,680/-. The brief facts of the case are that the appellant is a manufacturer of medicine. A case was registered against them by the officials in October 1987 which resulted in the issue of show cause notice dated 01/3/99. The main allegation in the show cause notice was clearance of goods clandestinely under the cover of parallel invoices without payment of duty. The shortage of vials/ampoules found during the visit of the off .....

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also covered generic medicaments on which Central Excise duty chargeable was nil at that time. No segregation has been made between PP medicines and generic medicaments. On the issue of shortage of excisable items, the appellant pleaded that some of the quantities of their final products were found to be not as per the required standard and the same have been destroyed by the appellant as per the Drug Control Rules. They have paid the duty on the said destroyed items and entered in their RT-12 r .....

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in RG-1 register and also which were exported through ARE-4. He strongly pleaded that if considered as per the category of the medicines namely generic medicines and PP medicine, the demand could not have been confirmed and the duty liability on PP medicines would not also arise because of their total clearance not exceeding ₹ 30 lakhs. 4. Learned AR reiterating the findings in the impugned order and stated that while generic medicines are exempted in the tariff, duty has to be demanded o .....

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