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Commissioner, Central Excise & Service Tax, Ahmedabad-I Versus M/s Gujarat Medicraft Pvt. Ltd.

2015 (10) TMI 1218 - CESTAT AHMEDABAD

Duty demand - Clearance of free supplies to the wholesale dealers and the distributors - Evasion of duty - Penalty u/s 11AC - Held that:- Commissioner (Appeals) passed the order following the decision of the Tribunal in the case of Vinayaka Mosquito .....

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l in the case of Vinayaka Mosquito Coil Manufacturing Co. (supra) has not enunciated the correct position of law. It has been held that the sale is not the necessary condition for charging to Excise duty. Duty becomes payable (unless otherwise exempt .....

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07-DB - Order No. A/10809 / 2015 - Dated:- 17-6-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The Appellant: Shri S.K. Shukla, Authorised Representative For The Respondent: Shri Hardik Modh, Advocate Per: P.K. Das The Revenue filed this appeal aga .....

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ion 4A of the Central Excise Act, 1944. The dispute relates to the clearance of free supplies to the wholesale dealers and the distributors, where they have not paid any Excise duty. The Adjudicating authority confirmed the demand of duty alongwith i .....

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Manufacturing Co. Vs CCE Bangalore - 2004 (107) ELT 107 (Tri-Bang). The Larger Bench of the Tribunal in the case of Indica Laboratories Pvt.Ltd Vs CCE Ahmedabad vide Final Order No.A/1141 & 1142/WZB/AHD/2007, dt.21.05.2007 which is reported at 2 .....

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ng to Excise duty. Duty becomes payable (unless otherwise exempted) in respect of every removal of excisable goods. 4. In view of that, the impugned order cannot be sustained. The learned Advocate submits that there is no suppression of facts with in .....

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