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Morepen Laboratories Ltd., Shri Sanjay Suri, Chief Executive, Technical, Shri Pramod Kumar Verma, Plant Manager, Smt. Amita Sharma, AGM (Materials) , Shri Amar Chand Sharma, Sr. Asstt., Shri. Kamal Pandey, Executive, Shri. Deepak Vyas, Partner, Shri. P.N. Singh And Ex. Plant Manager Versus CCE, Chandigarh-I

2017 (7) TMI 452 - CESTAT CHANDIGARH

Clandestine removal - shortage of inputs - the case was booked against the appellant of clandestine removal of goods on the basis of inspection conducted in their factory premises based on certain incriminating documents recovered during inspection and it was also alleged that the assessable value has been undervaluation by the appellants - Held that: - the ld. Adjudicating Authority has not examined the issue of excisability - the adjudicating authority firstly is required to decide the issue o .....

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mber (Judicial) And Mr. Devender Singh, Member (Technical) Shri. B.L. Narasimhan Kumar, Shri. Amrinder Singh, Shri. Rishabh Kapoor, Advocates- for the appellant Shri. G.M. Sharma, AR- for the respondent ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein the demand of duty has been confirmed against the main appellant namely Morepen Laboratories ltd. on account of clandestine removal/undervaluation and shortage of inputs while stock taking conducted during the .....

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litate reactions. The solvents are then recovered and recycled to attain economic efficiencies. After they can no longer be used in the process of manufacture of bulk drugs, they are used in their boilers as incinerators as they have a high calorific value. Only those solvents are recycled which are water insoluble. Due to the water content and other chemicals, the waste solvents are not suitable for use in the boilers and are disposed of /sold by the appellant on certain price. The case of the .....

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cal stock taking was done and certain shortages were found, therefore, on these short found inputs, the cenvat credit sought to be denied by issuance of the show cause notice. The matter was adjudicated. The charges alleged in the show cause notice were confirmed. Consequently, the demand of duty was confirmed of the main appellant and penalties were imposed on the co-appellants. Aggrieved from the said order, the appellants are before us. 3. The ld. Counsel appearing on behalf of the appellants .....

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