2013 (10) TMI 890

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....e Respondent : Mr. N. Jagdish, Superintendent (AR) ORDER Per : B.S.V. Murthy: The facts in brief are as under : The appellant, manufacturer of Bulk Drugs falling under Chapter 29 of Central Excise Tariff Act, 1985 had cleared the finished goods to their own sister concerns for the purpose of use in manufacture of further excisable goods on the basis of captive use. The appellant and units....

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....al Excise Act, 1944 (CEA). It was noticed that the appellant paid differential duty amounting to Rs. 16,24,715/- pertaining to the period from April 2009 to September 2009, based on the valuation done on the basis of cost of production arrived based on CAS-4 method and by raising supplementary invoices on account of variation in the values of some excisable goods cleared to their own units for cap....

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....terest and had granted waiver of pre-deposit of the balance of interest and penalty. He requests that the same ratio may be followed in this case also. 3. Learned AR submits that while passing the order on 25.4.2013, the decision in the case of Bayer ABS Ltd. vs. Commissioner of Central Excise, Vadodara [2012 (281) E.L.T. 296 (Tri. - Ahmd.)] was not brought to the notice of the Tribunal and the....