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TMI Blog2016 (11) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (AR) for the respondent Per: M V Ravindran: This appeal is directed against Order-in-Appeal No: BR/114/M-IV/05 dated 22/08/2005 passed by the Commissioner of Central Excise (Appeals), Mumbai - IV. 2. The brief facts that arise for consideration in this appeal is that the appellant herein is a manufacturer of pharmaceutical goods and was manufacturing cough syrup for M/s Lyka Hetero H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials, packing materials, job-charges and notional profit margin, and considering the entire issue in its proper perspective the adjudicating authority dropped the proceedings initiated by the show cause notice. Aggrieved by such dropping of the proceedings Revenue preferred an appeal before the first appellate authority. The first appellate authority after considering the submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal goods. He would also submit that there was no suppression as regular returns were filed with the lower authorities. 4. Learned Departmental Representatives would reiterate the findings of the first appellate authority. 5. We have considered the submissions made by both the sides and perused records. We find that the issue involved in this case is regarding short-payment or recovery of differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the regime of Section 4A of the Central Excise Act, 1944 and the duty liability was to be discharged under the provisions of Section 4 of the Central Excise Act, 1944, which mandated the determination of the assessable value after ascertaining the normal price. Secondly, there is no dispute that the appellant is manufacturing "Altec Expectorant 100 ml" on an agreement entered with M/s Lyka Hete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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