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M/s Intas Pharmaceuticals Ltd. and Others Versus Commissioner, Central Excise & Service Tax, Ahmedabad-II

Imposition of penalty - Assessee supplied the raw material to the loan licencee/job workers - They have paid the duty on the cost of raw materials and conversion charges - Held that:- Commissioner observed that though by majority, it was held by the Tribunal that the actual processor of the goods was the manufacturer and that the duty demanded on the price at which the raw material supplier sold the goods, was not sustainable, the Department has filed a Civil Appeal before Hon’ble Supreme Court. .....

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- Dated:- 23-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: Shri Anand Nainawati, Shri S.J. Vyas - Advocates For The Respondent: Shri K. Sivakumar, Authorised Representative Per: P.K. Das 1. These appeals are arising out of a common order and therefore, all are taken up together for disposal. 2. The relevant facts of the case, in brief, are that M/s Intas Pharmaceuticals Ltd (for short M/s IPL )supplied the raw material to the loan licencee/job workers, who are the co-appellan .....

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is of sale price of M/s IPL. After 01.03.2003, the job workers started paying duty on the basis of M/s Ujagar Prints, following the Boards circular dt.19.02.2002. 3. A Show Cause Notice dt.28.09.2007 was issued by the Additional Director General, DGCEI, New Delhi to the Appellants proposing the demand of Central Excise Duty of ₹ 5,33,948.00 alongwith interest and to impose penalty on M/s IPL. It has also proposed to impose the penalties on other Appellants i.e. job workers. By the Adjudic .....

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lready decided by the Hon ble Supreme Court in favour of the Appellant in case of Commissioner of Central Excise, Goa Vs M/s Cosme Farma Laboratories Ltd dt. 07.04.2015 in Civil Appeal No.1761 of 2007. He further submits that the Tribunal in case of M/s Cosme Remedies Ltd Vs Commissioner of Central Excise, Goa - 2006 (203) ELT 567 (Tri-Bom) on the identical issue, allowed the appeal of the assessee. The Appellant produced the Tribunal order before the Adjudicating authority. It is submitted that .....

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duty. It is further contended that the Adjudicating authority has no jurisdiction to decide the matter in respect of the various job workers situated in different states of the country. Alternatively, the proceedings should be initiated against the various job workers who are the manufacturers of the goods, as per the provisions prior to 01.03.2003. He filed the compilation of case laws. 5. On the other hand, the learned Authorised Representative for the Revenue submits that Honble Supreme Cou .....

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Laboratories Ltd. He has also discussed the other decision of Hon ble High Court on the identical issue in the case of Indica Vs UoI - 1990 (50) ELT 210 (Guj.). He also drew the attention of the Bench to the relevant portion of the Adjudication order and other decisions. 6. After hearing both the sides and on perusal of the records, we find that the issue is no more res integra in view of the decision of Hon ble Supreme Court in the case of Cosme Farma Laboratories Ltd (supra). We find that on .....

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n by the raw material supplier and the raw material supplier has a right to inspect and draw samples at each stage to ensure that the standards prescribed by him are being followed especially so in the case of drugs where he ultimately has to be held liable for any deficiency in quality where the human lives are involved. No evidence has been brought out to show that the premises had been hired on a shift basis or otherwise and on the contrary, the agreement clearly shows that the manufacturing .....

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