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M/s Unisule Laboratories (P) Ltd. Versus CCE, Rohtak

2015 (9) TMI 819 - CESTAT NEW DELHI

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 or wisdom of clearing exempted goods on para .....

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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 Representative (DR) ORDER Per. B. Ravichandran .....

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cise 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 officers was also alleged to have been due to c .....

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ntral 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 returns for the quarter ending September 1997 .....

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