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M/s Dupen Laboratories Pvt Ltd. Versus Commissioner of Central Excise, CUSTOMS (A) -DAMAN

2016 (8) TMI 980 - CESTAT AHMEDABAD

Recovery of duty short paid - Job-work - expenditure incurred on behalf of loan licensor towards inspection fees, approval of additional products at FDA etc. - debit notes raised on loan licensor against these expenditures - being loan licensee, disc .....

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ing debit notes for expenditures incurred on behalf of their Loan Licensors becomes irrelevant, however, the Appellant could not place sufficient evidences to substantiate the said claim. We also find that this issue has not been properly raised by t .....

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way of remand - E/1569/2008 - A/10489/2016 - Dated:- 1-6-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Assessee : Shri S Bissa, Advocate For Revenue : Shri S K Shukla, Authorised Representative ORDER This appeal .....

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5 on loan license basis. The appellant incurred certain expenditure on behalf of the principal manufacturer, that is, the loan licensor towards inspection fees, approval of additional products at FDA etc.. Consequently, they raised debit notes on the .....

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was confirmed and penalty imposed. Aggrieved by the said order the appellant filed an appeal before by the Ld Commissioner (Appeals), who in turn, rejected their Appeal. Hence, the present appeal. 3. Ld Advocate for the appellant submits that being l .....

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elevant as duty was paid on the transactions value of their loan licensors. He has further submitted that even though this point was specifically raised in their reply to the show cause notice, however, the same has not been considered by the adjudic .....

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peals). He submits that it is not clear from the records whether the appellant had discharged duty on the basis of assessable value declared by the Loan licensors or on the basis of the job work value. He has no objection in remanding the case for ve .....

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