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TMI Blog2015 (10) TMI 1988X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Consultant For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per: P.K. Das These appeals are arising out of a common order, and therefore, both are taken up together for disposal. 2. The assessee was engaged in manufacture of Medicaments on their own account as well as for various licensees. They cleared the goods, bearing in the brand name of the loan licensees an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of duty alongwith interest for the extended period of limitation and reduced the amount of penalty. Revenue filed appeal for invokation of extended period of limitation. The assessee also filed appeal against the impugned order. 5. After hearing both the sides and on perusal of the records, we find that the assessee paid the duty on the goods bearing brand name of the loan licensees. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. A120 (S.C.) (c) Commissioner of Central Excise vs. Ajinkya Enterprises 2013 (294) E.L.T. 203 (Bom.) (d) Commissioner of Centeral Excise, vs. Flock (India) Pvt. Ltd. 2000 (120) E.L.T. 285 (S.C.) 6. We find that the Tribunal in the case of Pharmanza (India) (supra) on the identical situation observed that the duty paid on the branded goods is more than duty now being demanded, sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 (237) E.L.T. 405 (T)] wherein after taking note of the Larger Bench decision of the Tribunal in case of CCE, Coimbatore v. M/s. Marutham Textiles (P) Ltd., 2003 (153) E.L.T. 219 (Tri.-LB), it was held that the duty paid on the clearances, which the Revenue has contended to be exempted, should be considered as deposit and said duty is required to be adjusted against the duty now being demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. 5. Both the appeals are disposed off in above manner 7. In the case of Pharmanza (India) (supra), the Tribunal dropped the demand for the extended period of limitation on the identical situation. Hence, we do not find any merit in the appeal filed by the Revenue. As there is no suppression of fact, penalty imposed under Section 11 AC cannot be sustainted. 8. In view of the above di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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