2012 (7) TMI 54

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....dhikari, Advocate For Respondent:  Mr. Sanjay Kalra, Appraiser (A.R) Per: S.S. Kang 1.  Heard both sides. 2. Both the appeals are filed against the common impugned order.  Therefore, they are being taken up together. 3. Appellant M/s Kilitch Company (Pharma) Ltd is manufacturing P&P medicament falling under Chapter 30 of the Central Excise Tariff on job work basis for....

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....s Kilitch Drugs (I) Ltd and penalties.  Thereafter the adjudicating authority issued a Corrigendum on 16.12.2003 to the effect that in the adjudication order dated 24.9.2003 the name of the party mentioned in para 23 (ii) of the adjudication order i.e. M/s Kilitch Drug (I) Ltd may be read as M/s Kilitch Co (Pharma) Ltd.  The Commissioner (Appeals) dismissed the appeals filed by the a....

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.... vs Commissioner - 2006 (194) ELT 228 (iii) Appeal filed by Revenue against Remide Pharma Ltd was dismissed by the Honble Supreme Court reported in 2007 (207) ELT A 183 (SC). 6. The contention of the appellant is that in view of the above decisions of the Honble Supreme Court the appellant M/s Kilitch Co (Pharma) Ltd is paying appropriate duty.  Hence the demand is not sustainable. ....

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.... the demand on M/s Kilitch Drugs (I) Ltd  alongwith interest and also imposed a penalty.  A penalty is also imposed on M/s Kilitch Co (Pharma) Ltd.  Both the appellants filed appeals before the Commissioner (Appeals).  Subsequently, a Corrigendum was issued on 16.12.2003 which reads as follows: CORRIGENDUM TO ORDER-IN-ORIGINAL No. 18/RKS (ADDK.)2003/MIV. Sub: Demand of du....