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M/s Saga Laboratories And M/s Elite Phama Pvt. Ltd. Versus Commissioner, C. Ex. & S. Tax, Ahmedabad-I

2016 (3) TMI 400 - CESTAT AHMEDABAD

Duty demand on Free supplies - equivalent penalty under Section 11AC - suppression - Held that:- We find force in the arguments of the learned Advocate that at the relevant time, there was sufficient reason for the Appellants to have had bonafide belief that duty is not payable on the free supply of goods in view of the decision of the Tribunal in the case of Vinayaka Mosquito Coil Mfg. Co. (2004 (8) TMI 179 - CESTAT, BANGALORE ). As the issue was under dispute and was finally settled only later .....

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Aditya Tripathi, Advocate For the Respondent : Shri L. Tendupatra, A.R. ORDER PER: P.M. SALEEM Common issue is involved in both the appeals and hence taken up together for disposal. Briefly stated, the facts of the case are that the Appellants are engaged in the manufacture of P&P medicines which are chargeable to Central Excise duty on the basis of MRP in terms of Section 4A of the Central Excise Act, 1944. Apart from clearing the goods on payment of duty, the Appellants are also supplying .....

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f Vinayaka Mosquito Coil Mfg. Co. Vs CCE Bangalore - 2004 (174) ELT 107 (Tri-Bang). During the period from April 2006 to March 2007, both the Appellants viz. M/s Saga Laboratories and M/s Elite Pharma Pvt. Ltd had cleared such goods valued at ₹ 96,81,060.00 and ₹ 1,01,94,021.00 respectively, without payment of duty. Revenue issued the impugned show cause notices, dt.04.05.2007, demanding duty of ₹ 15,80,868.00 from M/s Saga Laboratories and duty of ₹ 17,01,563.00 from M/s .....

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ey are not contesting the duty liability. However, he submits that equivalent penalty under Section 11AC cannot be levied in the instant case as there was no suppression. He submits that it is not disputed that they had intimated the Department vide their letters both dt.14.06.2005 that they are not paying duty on the free supply of goods in view of the decision of CESTAT Bangalore in the case of Vinayaka Mosquito Coil Mfg. Co. (supra). He also contends that they were under the bonafide belief t .....

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