TMI Blog2004 (8) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellants filed these appeals under a common adjudication order dated 31-10-2003 passed by the Commissioner of Central Excise, Vadodara. The demand is confirmed on the ground that the appellant M/s. Unicure Remedies P. Ltd. are selling their whole production of 'Vital-Z' to their related person Redkine Pharmaceuticals Pvt. Ltd. at a lower price with intent to evade payment of duty. The dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a of the appellant was not considered by the adjudicating authority. In respect of clandestine removal the contention of the appellant is that they produced a detailed chart showing correlation in respect of the goods cleared on proforma invoice/delivery challans with the invoice whereby duty was paid, the adjudicating without considering the data supplied by the appellant held that this correlati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturer by itself and will be entitled to a separate exemption limit provided under small scale exemption notification. 5. Learned SDR appearing on behalf of Revenue after relying upon the findings of the adjudicating authority submitted that demand was rightly confirmed. 6. We find that the allegation against M/s. Unicure Remedies Pvt. Ltd. are that they were clearing whole production of Vital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, we find that these two issues need re-consideration by the adjudicating authority. The impugned order confirming the duty and imposing penalties in respect of these issues is set aside and the matter is remanded to the adjudicating authority for deciding afresh after affording an opportunity to the appellants. In respect of the denial of the benefit of small scale exemption notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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